An innovation in ESG finance is taking root. An essential part of the “S” of ESG is the commitment to stakeholders. Returning money to shareholders rather than investing in negative NPV projects is one such commitment. In an ESG buyback, a company allocates part of the outperformance of its share buyback to the funding ofContinue reading “ESG Share buybacks: Innovative ESG Finance”
Tag Archives: Sustainability
The Evolution of Materiality: Double to Dynamic
Materiality is a fundamental concept in accounting. A piece of information is material if it influences someone’s decision. According to the US SEC, if the information on a company is material, it should be disclosed if a reasonable person considers it important.Information that is material in one setting may not be material in another. Typically,Continue reading “The Evolution of Materiality: Double to Dynamic”
Basics of Social Cost of Carbon
Governments have many policy options to curb carbon dioxide (CO2) emissions and slow down global warming. There are a wide range of estimates of costs that these policies will impose on governments and taxpayers. If the government doesn’t do anything or do much, society will inevitably pay the price. According to a study by theContinue reading “Basics of Social Cost of Carbon”
SROI: Tackling the Measurement Challenge
The concept of Social Return on Investment (SROI) emerged from the work done by the Roberts Enterprise Development Foundation (REDF). Originally intended for large social enterprises, over time it has been fine-tuned to meet the requirements of various types of organisations. SROI is an outcomes-based measurement tool that helps organisations to understand and quantify theContinue reading “SROI: Tackling the Measurement Challenge”
ABB uses smart tech to solve humanity’s most pressing challenges
Carbon emissions are a significant cause of worry for India and the world. To solve this we need renewable energy. But, that’s not all, significant savings in emissions can be achieved with the help of energy efficiency. ABB is an interesting company because 57% of its product portfolio is based on renewable energy and energyContinue reading “ABB uses smart tech to solve humanity’s most pressing challenges”
