The environmental movement in the United States reached its zenith in the 1960s with the passage of comprehensive regulations, and ensuing market responses, to protect our land, air and water. Increasing challenges to federal regulations and enforcement, combined with worsening reports on climate change and natural resource losses, raise the question: How can we ensure further progress by other means?…
…In surveying practitioners and researching, we have identified three promising areas where investors, regulators or society can set stronger incentives for better reporting, metrics and accountability: risk disclosure; regular reporting on areas of materiality and board governance; and performance management…
