$16 million isn’t a huge penalty.  DB probably got relief for some factors.  Here are five possibilities.  Read more. ...

What’s missing from the settlement, announced 9/25/2023?  Some issues resolved, some unaddressed.  Read more. ...

Doug submits comments to ISSB on their Consultation for Agenda Priorities.  Key points include:  stay with ISSB mission; maintain industry focus; and do what no others can.  Read more, and access full comment lett...

Memo to those hoping that an SEC will not require disclosure of Scope 3 Greenhouse Gas (GHG) emissions in a final climate disclosure rule:  It won’t matter.  Your organization will need to calculate and report Sc...

The International Sustainability Standards Board (ISSB) released two Sustainability disclosure standards on June 26, 2023[1].  With many developments in the Sustainability/ ESG space – and more on the horizon (not...

The Institute of Internal Auditors released an exposure draft of Global Internal Audit Standards (“draft GIAS”).  These standards will affect the Internal Audit profession and all who rely on it – the board, m...

The Institute of Internal Auditors has released an exposure draft of Global Internal Audit Standards (“draft GIAS”).  These standards will affect the Internal Audit profession and all who rely on it.  Here are ...

IIA’s GAM session was SRO, with more online. Doug and Edward Olson (Partner and [Canadian] National Leader for ESG) offered takeaways. Read more....

International Consortium of Investigative Journalists calls out KPMG.  Social media provides thoughtful comments, including one about X-rays.  Doug says more. ...

IIA Los Angeles 2022 Fall Conference Session: Takeaways I presented “Internal Controls over Sustainability Reporting” (ICSR) at the Institute of Internal Auditors – Los Angeles Chapter – 2022 Fall Conferenc...