“Nifty 500 Ahimsa Index: The weight of each stock is based on its market value. This makes it easy for asset managers to create ethical Exchange Traded Funds (ETFs) or index funds.” {COMMENTARY] From Wikipedia, Ahimsa is the ancient Indian principle of nonviolence that applies to actions toward all living beings. It is a key…

“We analyze more than 15,000 disclosure documents issued by over 2,100 Russell 3000 firms, covering more than 11,000 company-year observations spanning 1998 to 2023.” [COMMENTARY] What this study finds is that there is wide variability of what is reported and how it is reported. What Sustainability Disclosures Actually Disclose, Hajin Kim (University of Chicago Law School),…

“By leveraging innovative reporting methods that combine financial and non-financial criteria, companies are overhauling their strategies to protect long-term corporate value.” [COMMENTARY] Companies need to quantify and have their ESG, sustainability and CSR data verified by outside independent consultants. Hence, the consulting boom. I’ve been talking about this since the 1970s. When you read companies…

“Businesses are urging Congress to strip a measure from a bill that would restrict defense contractors from issuing dividends or buying back their stock.” [COMMENTARY] A huge part of US stock market gains are due to stock buybacks — and instead of plowing profits so employed into business expansion. When investors receive funds from stock…

“Advances in large language models are making rigorous sustainability analysis dramatically faster and cheaper, allowing investors and other stakeholders to connect companies’ disclosed environmental and social risks directly to financial performance in a matter of hours rather than weeks.” [COMMENTARY] For years, companies and investors alike have wondered how to measure the materiality of ESG on…

“Renewables Remain the Lowest-Cost New-Build Generation Despite Rising Cost Pressures, Lazard’s 2026 Levelized Cost of Energy+ Report Finds.” [COMMENTARY] If you listen to the US administration or many leading investment industry talking heads, you would think renewable energy is defunct. Well, this report and others on this subject say otherwise! American sustainable investors should gain…