Accounting is the language of business, as we know. As financial accounting evolved over the centuries, new rules and standards emerged, terms were added to the lexicon, and applications clarified. In more recent years, the operating environments of companies have been changing dramatically along with the information requirements of investors.

In part 2 of our series on SASB we review the background on the growth of ESG disclosure, reveal the continued dissatisfaction by investors with the lack of decision-useful disclosures and provide guidance on where to turn to enhance disclosure.

Ten years ago the total reported Australian investment in the S&P 500 was less than $10B. Now that stands at $115B. About half of the total reported EAUM of $377B is invested abroad. The attractiveness of this growth, however, is somewhat tempered by the geographic location that makes planning an NDR for issuers, particularly North American and European, challenging from an ROI standpoint.

https://www.linkedin.com/in/sudarshansetlur/