social impact – Revelio https://www.revelio.com Sun, 24 Nov 2019 01:17:04 +0000 en-US hourly 1 https://wordpress.org/?v=7.0 https://www.revelio.com/wp-content/uploads/2019/01/cropped-Sun-Logo-512x512-32x32.png social impact – Revelio https://www.revelio.com 32 32 Pathways to Materiality https://www.revelio.com/2019/11/24/pathways-to-materiality/ Sun, 24 Nov 2019 01:17:04 +0000 http://www.revelio.com/?p=12443 In this newly published white paper, Rogers and Serafeim deftly walk us through how issues evolve into relevant, material issues. This dynamic has been underdiscussed and remains under appreciated. And yet it is critically important in a world where ESG factors continue to emerge as drivers of return and destroyers of value.

How Sustainability Issues Become Financially Material to Corporations and Their Investors, Harvard Business School 2019, by Jean Rogers, Sustainable Accounting Standards Board and George Serafeim, Harvard Business School.

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