People are generally classified as expenses on the income statement and liabilities on the balance sheet -- not as an investable asset. Thus, when CEOs seek to increase profit, they cut costs -- like people -- rather than investing in assets -- like people -- that can appreciate.

The company misled investors and its officers and directors may be held liable. But the company’s auditor seems likely to escape any responsibility ...

The global environmental crisis, including climate change, isn't just a problem for "greens." It also creates significant financial risks for companies and their investors.

There is no global standard for measuring and reporting on environmental, social and governance performance. But coalition of corporate, regulatory, and non-governmental organizations wants to change that.