Accountability in a Sustainable World Conference

The 2023 Accountability in a Sustainable World conference will delve into regulation, sustainability reporting, capital allocation, and performance metrics. The conversation will answer the immediate need for dialogue among academics and non-academics about sustainability, data and measurement, related assurance, high-quality information to inform responsible investment decisions, and accountability in setting personal, corporate, and public sector goals.


This conference will focus on key concerns regarding the assurance of a sustainable future: the changing sustainability reporting landscape, the politicization of ESG, accounting for sustainability with a particular emphasis on carbon accounting, measurement, and assurance, performance metrics, the new corporate focus on sustainability, the effects of carbon footprint information on consumer choice and thoughts from a younger generation. A main feature of the conference is to generate discourse between academics and non-academics, featuring high-profile, well-informed, often provocative speakers. The conference was recorded on September 20, 2023.

Shareholders Change the World

  • Mark van Baal, Follow This
  • Jan Bouwens, University of Amsterdam
  • Peter Easton, CARE/ASWQ, University of Notre Dame

The Politicization of ESG

  • Robert Eccles, University of Oxford;
  • Allison Lee, New York University;
  • Dan Crowley, K&L Gates LLP; and
  • Tim Doyle, Bipartisan Policy Center


  • Robert Eccles, University of Oxford
  • Desiree Fixler, VentureESG

Capital Allocation in the Oil and Gas Industry

  • Shiva Rajgopal, Columbia Business School
  • Ilmi Granoff, Sabin Center for Climate Change Law, Columbia Law School
  • Luisa Palacios, Columbia Center of Global Energy Policy

Comparing and Contrasting Financial Reporting to Sustainability Reporting

  • Patricia Dechow, University of Southern California

ESG Investing, Jobs, and National Security

  • Sanjay Bhagat, University of Colorado

Non-Financial Violations

  • Jonas Heese, Harvard Business School

Enabling Finance and Accounting Teams to Deliver a Sustainable Future: The Accounting for Sustainability (A4S) Altorium

  • Brad Sparks, A4S
  • Susan Whyte, A4S

The Importance of Data Quality and Reliable Sustainability Reporting

  • Mark Zenner, Persefoni

Establishing the Foundation for Carbon Trading Market

  • Karthik Ramanna, University of Oxford
  • Robert Kaplan, Harvard Business School
  • Marc Roston, Stanford UniversityCorporate

Carbon Emission Statements: A Double Entry System

  • Stefan Reichelstein, Stanford University

Accounting for Corporate Carbon Emissions

  • Peter Easton, CARE/ASWQ, University of Notre Dame
  • Stefan Reichelstein, Stanford University
  • Gunther Glenk, Harvard Business School Climate Fellow
  • Teresa Landaverde Lorenzo, Heidelberg Materials
  • Jochen Kurtz, BASF

The Carbon Adjustment Tax

  • Shiva Rajgopal, Columbia Business School
  • Aniket Shah, Jefferies
  • Gernot Wagner, Columbia Business School

Are Carbon Taxes Effective in Mitigating Emissions

  • Cynthia Jeffrey, Iowa State University

ESG Disclosure: Advancing Corporate Sustainability Transparency with the Open for Good Data Platform

  • Magali Delmas, University of California, Los Angeles

ESG and Accounting: My Thoughts

  • DJ Nanda, University of Miami

Update on E-liability Accounting: In Practice

  • Robert Kaplan, Harvard Business School
  • Karthik Ramanna, University of Oxford
  • Piyush Jha, Tata Steel Limited

Who Will Provide Assurance for ESG Reports

  • Roger Simnett, University of New South Wales
  • Mark Babington, FRC
  • Thomas Mytton, AccountAbility
  • Maura Hodge, KPMG
  • Warren Maroun, IAASB

ESG and Performance Metrics

  • Marc Vaessen, KPMG
  • Simon Braaksma, Philips
  • Isabelle Grauer-Gaynor, European Securities and Markets Authority
  • Jeffrey Hales, University of Texas
  • Kerstin Lopatta, Universität Hamburg

Measuring the Unmeasurable

  • Arianna Pisciella, University of Lausanne

Assessing Materiality in Sustainability Reporting

  • Richard Sloan, University of Southern California

Building Better Boards

  • Sunny Misser, AccountAbility
  • Marco Antonio Achon, Santander US
  • Robert Herz, Robert H Herz LLC
  • Gabriela Figueiredo Dias, International Ethics Standards Board for Accountants

Achieving Effective Internal Control Over Sustainability Reporting

  • Jeffrey Thomson, Committee of Sponsoring Organizations of the Treadway Commission (COSO)

Managing the Duality of Variance Among ESG Assessments

  • Sung Eun (Summer) Kim, University of California Irvine School of Law

Managerial Myopia and Corporate Social Responsibility

  • Zabihollah Rezaee, University of Memphis

The Importance of Country Level ESG Scores

  • Süreyya Burcu Avci, Sabanci University

The New Corn

  • Scott W Gibson, Quercus Agroforestry, Inc.

The Irrelevance of ESG Disclosure to Retail Investors

  • Clare Wang, University of Colorado

How Does Carbon Footprint Information Affect Consumer Choice?

  • Peter Easton, CARE/ASWQ, University of Notre Dame
  • Joachim Gassen, Humboldt University, Berlin
  • Bianca Beyer, Aalto University

Youth Engagement: Developing Thoughts

  • Peter Easton, CARE/ASWQ, University of Notre Dame; and Students from the University of Notre Dame

For more information visit the event website.

Center for Accounting Research and Education

September 20, 2023

BusinessGlobal AffairsLaw and PoliticsScience and TechnologyCenter for Accounting Research and Educationdigest222Mendoza College of BusinessUniversity of Notre Dame

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