About this episode
Sep 8
Back to basics: Consolidation–Presentation and disclosure
To close out our four-part Back to basics discussion on consolidation accounting, we turn to presentation and disclosure. In this episode, we discuss how consolidated entities are reflected in the financial statements, the disclosure requirements for both variable interest entiti ... Show More
27m 27s
Sep 3
Back to basics: Consolidation—Determining the primary beneficiary
We’re continuing our refresher series on consolidation accounting. In this episode, learn how to determine which party, if any, should consolidate a variable interest entity (VIE). We explore key considerations for identifying a VIE’s primary beneficiary, including assessing powe ... Show More
31m 1s
Sep 1
Back to basics: Consolidation—Identifying a VIE
Get a refresher on consolidation accounting with a deeper look at how to determine whether an entity is a variable interest entity (VIE). We cover key considerations, including understanding the entity’s purpose and design, identifying variable interests and equity at risk, and e ... Show More
48m 35s
Jun 2023
TNFD executive director talks new nature disclosure framework
21m 1s
Jul 2023
At GreenFin, financial institutions look to translate sustainability into plain English
29m 36s
Sep 2024
CDP CEO talks climate, nature and the future of sustainability disclosure
32m 23s
Dec 2023
What to expect from nature and climate in 2024
20m 26s
May 2023
How companies, countries are beginning to put a value on nature
34m 57s
Jul 2023
How investor engagement initiatives on climate, nature are evolving
On the ESG Insider podcast, we often hear from financial institutions about how they're engaging on sustainability issues — including by participating in investor engagement initiatives or networks. In this episode, we explore the evolution of two such investor-led engagement i ... Show More
17m 31s
Jun 2025
How tech solutions, AI can drive the business case for sustainability
<p class="MsoNormal">Welcome to the latest episode in the Terra Carta Series of the All Things Sustainable podcast, a collaboration with the Sustainable Markets Initiative (SMI). Throughout 2025, we'll be interviewing SMI member CEOs across industries and around the world about h ... Show More
21m 59s
Jan 2024
Nature was front and center on the Davos agenda — here's why
<p>Last week, the World Economic Forum convened leaders from business, government and academia to discuss solutions to society's biggest challenges. The annual Davos meeting provides insight into some of the key ideas that will shape the year ahead, and in today's episode of the ... Show More
31m 59s
Jun 2025
Connecting the dots between climate science and financial decisions
36m 29s
Feb 2024
How the insurance industry is seeking solutions to climate change and nature loss
21m 41s
The Taskforce on Nature-related Financial Disclosures (TNFD) released its final disclosure recommendations for nature-related dependencies, impacts, risks and opportunities on September 18. Given the interrelationship between climate and nature — and the dependence of business on nature — companies may want to consider this new framework as a tool in communi ... Show More
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