The Shareholder Commons
  • System-Level Investing
    • What is System-Level Investing
    • System Level Investing Compared
    • Why System-Level Investing
  • Knowledge Lab
    • Workstreams
    • Resource Library
      • Overviews
      • Legal Foundations
      • Foundational Resources
      • Templates
      • Topical Guides
      • Corporate Disclosure Standards
      • Research
      • Service Providers
    • Input and Development
  • In Practice
    • Portfolios on the Ballot
    • Beyond the Ballot
    • In the News
  • About Us
    • Mission and Vision
    • People
    • Funders
    • Get Involved
    • Donate
  • Blog
Select Page
From Financial Materiality to Sesquimateriality

From Financial Materiality to Sesquimateriality

by jennifer@theshareholdercommons.com | Jun 3, 2022 | Category1

Rick argued in a piece at The Harvard Governance Forum that the International Sustainability Standards Board (“ISSB”) ought to widen its aperture to prevent its own obsolescence. He also coined a new word. Here’s an excerpt: Corporate social responsibility. Socially...
Response to System Stewardship Challenges

Response to System Stewardship Challenges

by jennifer@theshareholdercommons.com | Mar 4, 2022 | Category1

A recent article by Marcel Kahan and Edward B. Rock critiqued the sort of system stewardship we promote at TSC. While several correspondents have pointed to this article as taking a side against system stewardship, it is much more a tour of the landscape that...

Recent Posts

  • What We’re Taking Away from Climate Week NYC
  • Join the System-Level Conversation
  • What We Heard: System-Level Investing Knowledge Lab Listening Tour
  • Spotlight on Portfolios on the Ballot 2026
  • A message from TSC’s Incoming CEO: A Paradigm Shift is a Collective Effort
  • Update from The Shareholder Commons: Leadership Transition
  • The ESG Backlash Can’t Keep Its Story Straight: What the Vanguard Settlement Reveals
  • When Policy Fails
  • Building a New Culture
  • A Year of Systems-First Progress
© Copyright 2026 The Shareholder Commons. All rights reserved.

Privacy Policy | Cookie Notice | Terms & Conditions | Accessibility Feedback

  • Follow
Manage Cookie Consent
We use cookies, subject to your consent, to analyze the use of our website and to ensure you get the best experience. Third parties with whom we collaborate can also install cookies in order to show you personalized advertisements on other websites. Read our cookie notice for more information.
Performance Always active
The technical storage or access is strictly necessary for the legitimate purpose of enabling the use of a specific service explicitly requested by the subscriber or user, or for the sole purpose of carrying out the transmission of a communication over an electronic communications network.
Preferences
The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user.
Analytics
The technical storage or access that is used exclusively for statistical purposes. The technical storage or access that is used exclusively for anonymous statistical purposes. Without a subpoena, voluntary compliance on the part of your Internet Service Provider, or additional records from a third party, information stored or retrieved for this purpose alone cannot usually be used to identify you.
Marketing
The technical storage or access is required to create user profiles to send advertising, or to track the user on a website or across several websites for similar marketing purposes.
  • Manage options
  • Manage services
  • Manage {vendor_count} vendors
  • Read more about these purposes
Manage my settings
  • {title}
  • {title}
  • {title}