Long-term investors, such as pension funds, mutual funds, insurance firms and sovereign wealth funds, have concerns that pending regulatory reform won’t align with their economic interests. These investors believe that broad macroeconomic trends such as climate change, resource constraints, population growth, globalization and technological innovation can—and do—materially impact the ability of corporations to manage risk and sustainably create value over the long term. Importantly, these investors are generally unsatisfied with the comparability and quality of the sustainability information being provided to them.

Read the full article by Jean Rogers (the founder and chief executive officer of the Sustainability Accounting Standards Board)