Now that I have your attention, you may be disappointed to know that I’m referring to another s-word: “sustainability”. It’s surely one of the big governance words of 2017. Investors are pressuring companies to do and say more about it. Organizations are developing standards – sometimes inconsistent ones – by which to measure companies’ performance in it. And companies are dealing with it in a growing variety of ways, including through investor engagement and disclosure.
Being a governance and disclosure nerd, I’ve given lots of thought to sustainability in both contexts. Lately, I’ve come up with two thoughts about it.