News & Resources

On August 1, 2022, The International Financial Reporting (IFRS) Foundation announced the completion of the consolidation of the Value Reporting Foundation (VRF) into the IFRS Foundation.  The IFRS Foundation’s new International Sustainability Standards Board (ISSB) now oversees the SASB Standards and will work to develop a comprehensive global baseline of sustainability disclosures for the capital…

Purpose and Diversity Equity and Inclusion (DEI) have far more depth and dimension than previously addressed. Purpose and DEI are embedded in the “G” and “S” of ESG providing both the foundation and the heartbeat that brings sustainability to life. Purpose defines the reason an organization exists. It also defines why a human being exists.…

Two complex subjects are driving pain and gain in the energy industry – the Energy Transition and Environmental, Social, and Governance (ESG). Every energy company must establish and defend its role in the transition to a lower carbon landscape – including power generators, oil exploration & production companies, infrastructure, and service providers. Since the impacts…

In June 2021, The International Integrated Reporting Council (IIRC) and the Sustainability accounting Standards Board (SASB) officially announced their merger into a unified organization, the Value Reporting Foundation. The Value Reporting Foundation offers a comprehensive suite of resources designed to help businesses and investors develop a shared understanding of enterprise value – how it is…

Solar, wind, fuel cell, and biofuel renewable energy companies operate with the distinction of contributing to the low carbon energy landscape. They are innovative, green, and are disrupting markets and industries. The fuel and power may be clean, but are these companies good stewards of the environment – and of investors’ capital? Do green companies…

Companies are often exposed to the business risks of their supply chain. Through the identification of financially-material ESG metrics that link to a Company’s strategy, the organization can strengthen supplier relationships while supporting the attainment of its own sustainability goals.   Benefits Companies who incorporate ESG metrics into their purpose and strategy enhance their stakeholder…

ESG Lynk is pleased to announce our partnership with the Texas Society of CPAs to offer ways for the CPA community to learn about ESG reporting while earning CPE credit!! The title of our course is ESG Reporting: understanding the basics and covers the following topics: • What is ESG? • Why report on ESG…

An important characteristic of financial information is Relevance. Relevance relates to information that users need and is expected to affect their decisions about a company. Relevance is also critical when it relates to reporting on the non-financial data of a company. The expectations of financial markets are changing. Investors increasingly want to see the non-financial…

The expectations of financial markets are changing as investors increasingly want to see ESG performance data. When sustainability leverages environmental, social, and corporate governance (ESG) factors, it gives investors confidence. It ensures that relevant issues are not hidden below the surface of a current or potential target investment. When leadership communicates a focus on ESG…