This article argues anthropogenic emissions are driven by customer preferences and that such preferences can shift with improved information, Karthik Ramanna advocates for a new approach: an economy-wide system of reliable and comparable accounts of the embedded emissions in products to allow customers (and investors) to make better-informed decisions aligned with underlying preferences.   

Part II extends the pro-market argument, outlining a global accounting standard that would embed decarbonization throughout the economy, while remaining technological neutral about how emissions are reduced. It examiniescurrent politicies and reporting standards intended to advance emissions and challenges their top-down approach as contributing to ideological stalemate, proposing that a product-level accounting system could address this barrier.  

Outlines a structured framework for CEOs to disclose 3–5 year strategic plans—financial and non-financial—to long-term investors, helping align sustainability, purpose, and market-facing strategy while demonstrating material impact on stock performance and investor confidence.

Summary of voluntary standard on reporting public policy management approach, including political contribution disclosures as is certified by the Global Reporting Initiative.

The CPA-Zicklin Framework for Corporate Political Spending was developed to help companies manage the risks associated with election-related spending. The Framework provides twelve provisions that companies can implement to help better engage in and manage election-related spending.  

Provides investors with a structured approach to responsible investment, considering investment beliefs, stewardship, fiduciary duty, governance roles, and public disclosure.

The Good Lobby Tracker assesses the major corporate political responsibility initiatives, from sustainability frameworks to ESG ratings, to enhance their transparency, accountability and action-ability. It is designed to help business practitioners, investors, civil society advocates, regulators and other stakeholders select the best methods and standards when assessing the corporate political footprint of companies. 

Outlines the flaws inherent in today’s ESG data and measurement, which have kept ESG analysis mostly disconnected from other financial or operational analysis of a given company. Explains the Total Value Framework as a process for measuring  corporate externalities, providing a way to align capital allocation with total long-term value creation for stakeholders, shareholders and the business.