Just 15% of impact investors compare impact results with peers, according to wide-ranging research from GIIN – which calls on individual investors to show “leadership” and “share impact data at scale”.
PART 2: Assurance and audit might not get your heart racing – but they're fundamental to investment. In the second in this four-part series, columnist Jeremy Nicholls explains what financial audit means for sustainability assurance.
PART 1: Assurance and audit might not get your heart racing – but they’re at the very heart of how profit-making firms can contribute to sustainability. Our columnist Jeremy Nicholls on why it’s time to fall in love with the nuts and bolts of business.
Intangible assets have become a major consideration for investors, making up 90% of all enterprise value on the S&P 500. Yet our accounting system has failed to adapt, with real implications for sustainability. Our columnist suggests a simple fix.
Are claims made in social impact measurement reports accurate? Someone should check, says Jeremy Nicholls. After all, investors receive independently audited financial reports. Why shouldn’t beneficiaries receive the same?