The November bonus session focused on ERM’s 2023 ESG Disclosure Benchmarking. As this year's reporting season draws to a close, ERM has been analyzing sustainability reports, 10Ks and proxy statements published in 2023 to identify trends and best practices and inform disclosures for next year. We drew insights from a review of 100 sustainability reports from major corporations across a range of sectors, as well as associated financial reporting. By popular demand, this is the in-depth follow-up to ERM Principal Consultant Sarah Bostwick's lightning-fast summary of select findings in Oct. Key topics included:
- Public goal/commitments across the full range of ESG topics
- ESG factors in executive compensation
- ESG risk disclosures in 10Ks
- Sustainability/ESG governance structures
- Evolving approaches to climate reporting and materiality
- Use of GRI, SASB, TCFD, SBTi, SDGs, CDP and more
- Reporting styles and formats
Speaker Biographies
Riley DeBaecke, Consulting Associate, Corporate Sustainability and Climate Change
Riley DeBaecke is vibrant young professional from Hockessin, Delaware who is passionate about accelerating the clean energy transition to a low-carbon economy. Riley serves ERM as a Climate Change Consulting Associate in Washington, DC and enjoys utilizing her skills in projects focused on peer benchmarking, climate policy research and analysis, and emissions modeling in the oil and gas, transportation, and power sectors. She is a recent honors graduate of Bucknell University, where she double-majored in Managing for Sustainability and English—Literary Studies and competed as a student-athlete on the varsity women’s rowing team. She brings to ERM experience in academic writing, publishing, and research, climate and sustainability communications, project management, data analysis, and stakeholder engagement. Outside of work, Riley savors long walks in her new neighborhood and DIY projects.
Sarah Bostwick, Principal Consultant
Sarah Bostwick is a Principal Consultant at ERM in New York City, and a sustainability practitioner moved by helping business drive sustainable development by becoming more competitive. 18 years of experience in private sector, civil society, and the United Nations. 6 years in Latin America. Spanish/English. Sarah has spent her career so far building and shaping the field of corporate sustainability at leadership development organization AIESEC, Swiss bank UBS, BSD Consulting, the United Nations Global Compact, and Chief Executives for Corporate Purpose. Most recently, she did the unexpected and worked to support Philip Morris International’s business transformation to accelerate the end of tobacco smoking, make cigarettes obsolete, and phase them out of the business. ERM clients engage Sarah for support on sustainable business strategy; sustainability reporting including ESRS, EU Taxonomy and ISSB; double materiality assessments; ESG ratings and rankings; stakeholder engagement.