Trends in Gender Diversity and Pay Equity Disclosures

In 2023, discussions surrounding gender diversity in the corporate world remain as pertinent as ever, especially as we celebrate International Women’s Day this month. See how disclosure practices in the US and Europe are evolving to meet growing investor and regulatory interest in our latest thought piece “Trends in Gender Diversity and Pay Equity Disclosures.”

Argyle Case Study

In this case study, we review the high-level disclosure changes within two reports and the resulting boosts in ratings agency scores due to the more effective reporting practices. Argyle’s use of peer benchmarking, along with reviewing a company’s previous ratings, assists in identifying opportunities to improve disclosures in areas of interest to stakeholders.

What You Need to Know about the Updated 2021 GRI Standards

Is your company ready to transition to the 2021 GRI Standards? All ESG and sustainability reports published after January 1, 2023 must transition to the updated standards. Learn what that entails by reading our latest thought piece “What You Need to Know about the Updated 2021 GRI Standards.”

What You Need to Know About the US SEC’s Proposed Cybersecurity Rules

In March 2022, the U.S. Securities and Exchange Commission (SEC) proposed new rules to enhance and standardize disclosures regarding cybersecurity risk management, strategy, governance, and incident reporting by public companies. This thought pieces discusses these proposed rules and gives examples of corporate cybersecurity disclosures to date.

Material or Not: That is the Question in ESG Reporting

In this thought piece we explore the evolving concept of materiality within the world of corporate environmental, social and governance (ESG) reporting and four “types” of materiality that have emerged: financial materiality, impact materiality, double materiality and dynamic materiality.

A Benchmark of Letters from Leadership across: Proxy Statements, Annual Reports Sustainability/ESG/CSR Reports

This Thought Piece presents letters from leadership across investor communications from the proxy statement to the annual report and sustainability/CSR/ESG report.

What you need to know about the “new SASB”

The new Value Reporting foundation seeks to simplify, standardize and globalize the field of corporate sustainability reporting, something for which investors and businesses have been calling for years.

Communicating Workforce Diversity

A look at how S&P 100 companies meet EEO-1, GRI, and SASB requirements on workforce gender and racial/ethnic diversity.

A Benchmark of Letters from Leadership Across: Proxy Statements Annual Reports Sustainability/ESG/CSR Reports (Executive Summary)

This Executive Summary presents a high-level overview of letters from leadership across the investor communications spectrum from the proxy statement to the annual report and sustainability/ESG/CSR reports.

Trends in Investor Communications: Aligning ESG Reporting Frameworks with the TCFD Recommendations

A review of the two most common ESG reporting frameworks and how they align with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD)