What do you think about ESG reporting in general, and in particular, how to capture qualitative data?
Why would businesses sign the Statement of Purpose of a Corporation without apparently following through with changes that elevated “stakeholders”?
How does Berkshire’s ownership structure affect its operations? Its financial reporting? How will more institutional ownership change this?
Will you consider the new human capital disclosures in your investment decisions? If so, how? If not, why not?
What do you think will be the long term result of compliance/non-compliance with the voluntary adoption of the new code in the UK with respect to ESG and similar disclosures?
How can you reconcile concern for shareholders with concern for stakeholders? If you were CEO, what would be your chief focus?
Do you think that linking pay to ESG/CSR goals “greenwashes” exec comp or will it have a measurable impact? How would you measure the impact? How would you design an exec comp package in an increasingly ESG conscious world?
Do you agree that the risk associated with climate change needs to have a “bigger priority” in a firm’s overall risk assessment? If you were CFO, what would you/should you do?
If you were the CEO or CFO of a firm, would you adopt the newly codified SASB standards? Why or why not? Would you want the SEC to require all firms to include SASB standards in addition to FASB standards?
What is your opinion of the FCPA? Why was it passed? Is it a “good” law? Why or why not? If you were in the C-suite at Microsoft, what would you do now? Are there any accounting implications? Contingent liabilities?
Do you think BlackRock is “right” to require firms to discuss these societal issues, in addition to financial metrics? Why or why not? What is BlackRock hoping to achieve? Is this the best way for BlackRock to achieve its goals?
Do you think it is possible that investing for social reasons will equal or exceed investing for business reasons?
Do you think the disclosure requirement mandated by the SEC re: conflict minerals should be abandoned by the SEC? Why or why not? What are some of the unintended consequences of the rule?
