Lydenberg, Wood, and Rogers (2010)

Lydenberg, Steven, David Wood, and Jean Rogers. “From Transparency to Performance: A new Method for Industry Based Sustainability Reporting on Key Issues.” Working paper (Harvard University), 2010.

LK comment: This article was the basis for the subsequent work undertaken by the Sustainability Accounting Standards Board, culminating the final standards published in 2018.

Link: https://iri.hks.harvard.edu/files/iri/files/iri_transparency-to-performance.pdf