Tying executive pay to ESG metrics is now standard practice at most large companies. But new research finds that when the scoring methodology becomes predictable, it becomes easier to game.
Articles on International Sustainability Standards Board (ISSB)
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By and large, corporations who prepared themselves for new sustainability standards were more eloquent on their green plans than achievements.
We cannot leave reporting to the accounting profession and their assumptions about who and what is important. Recent proposals by the Canadian accounting profession should concern us all.
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David Cooper is a Friend of The Conversation.Emeritus Professor of Accounting, University of Alberta
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Professor in accounting and finance, University of Glasgow
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Assistant Professor in Accounting, University of Guelph
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Associate professor in management, accounting, finance & law, University of Bath
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Associate professor in accounting, management control and economics, Audencia
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Professor of Accounting, York University, Canada
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Professor of accounting, Durham University
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Lecturer in accounting, University of Glasgow
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Associate Professor at the Smith School of Business, Queen's University, Ontario