The World Economic Forum (WEF) has published a White Paper Seeking Return on ESG: Advancing the Reporting Ecosystem to Unlock Impact for Business and Society, uncovering opportunities for collective action between the complex and diverse set of stakeholder groups that influence ESG reporting, and highlighting where greater action is needed to accelerate system-level progress. Please click to download the paper from the WEF website.

In December, the Saïd Business School, University of Oxford, offered a debate on "Should FASB and IASB be responsible for setting standards for nonfinancial information?". A recording of the debate is available on YouTube.

The Natural Capital Finance Alliance (NCFA) has launched the world’s first step-by-step guide to help financial institutions conduct a rapid natural capital risk assessment. Please click to access the guide on the UNEP FI website.

The United Nation's Sustainable Stock Exchanges (SSE) initiative notes the following developments:

• The Botswana Stock Exchange has published guidance for its listed companies on reporting ESG information to investors (press release).
• The Budapest Stock Exchange has become an SSE Partner Exchange (press release).
• The Abu Dhabi Securities Exchange has become an SSE Partner Exchange (press release).

The US Sustainability Accounting Standards Board (SASB) has appointed former FASB member Marc A. Siegel as a Board member of the SASB. Please see the press release on the SASB website for more information.