Podcasts about Materiality

  • 310PODCASTS
  • 544EPISODES
  • 41mAVG DURATION
  • 1WEEKLY EPISODE
  • Mar 3, 2025LATEST

POPULARITY

20172018201920202021202220232024


Best podcasts about Materiality

Latest podcast episodes about Materiality

New Books Network
Sonic AI

New Books Network

Play Episode Listen Later Mar 3, 2025 37:57


Today we hear two scholars reading their recent work on artificial intelligence. Steph Ceraso studies the technology of “voice donation,” which provides AI-created custom voices for people with vocal disabilities. Hussein Boon contemplates the future of AI in music via some very short and thought-provoking fiction tales. And we start off the show with Mack reflecting on how hard the post-shutdown adjustment has been for many of us and how that might be feeding into the current AI hype.   For our Patreon members we have “What's Good” recommendations from Steph and Hussein on what to read, listen to, and do. Join at Patreon.com/phantompower.  About our guests: Steph Ceraso is Associate Professor of Digital Writing & Rhetoric in the English Department at the University of Virginia. She's one of Mack's go-to folks when trying to figure out how to use audio production in the classroom as a form of student composition. Steph's research and teaching interests include multimodal composition, sound studies, pedagogy, digital rhetoric, disability studies, sensory rhetorics, music, and pop culture.  Hussein Boon is Principal Lecturer at the University of Westminster. He's a multi-instrumentalist, session musician, composer, modular synth researcher, and AI researcher. He also has a vibrant YouTube presence with tutorials on things like Ableton Live production.  Pieces featured in this episode:  “Voice as Ecology: Voice Donation, Materiality, Identity” by Steph Ceraso in Sounding Out (2022).  “In the Future” by Hussein Boon in Riffs (2022).  Mack also mentioned in his rant:  “Embodied meaning in a neural theory of language” by Jerome Feldman and Srinivas Narayanan (2003).  “The Contemporary Theory of Metaphor” by George Lakoff (1992).  Today's show was produced and edited by Ravi Krishnaswami Learn more about your ad choices. Visit megaphone.fm/adchoices Support our show by becoming a premium member! https://newbooksnetwork.supportingcast.fm/new-books-network

Compound Insights
Phyllis Costanza: How ESG Materiality is likely to change

Compound Insights

Play Episode Listen Later Mar 3, 2025 19:55


Pyllis Costanza of Advanced Portfolio Management shares her thoughts on how the business will change, particularly as short term materiality is coming.

New Books in Music

Today we hear two scholars reading their recent work on artificial intelligence. Steph Ceraso studies the technology of “voice donation,” which provides AI-created custom voices for people with vocal disabilities. Hussein Boon contemplates the future of AI in music via some very short and thought-provoking fiction tales. And we start off the show with Mack reflecting on how hard the post-shutdown adjustment has been for many of us and how that might be feeding into the current AI hype.   For our Patreon members we have “What's Good” recommendations from Steph and Hussein on what to read, listen to, and do. Join at Patreon.com/phantompower.  About our guests: Steph Ceraso is Associate Professor of Digital Writing & Rhetoric in the English Department at the University of Virginia. She's one of Mack's go-to folks when trying to figure out how to use audio production in the classroom as a form of student composition. Steph's research and teaching interests include multimodal composition, sound studies, pedagogy, digital rhetoric, disability studies, sensory rhetorics, music, and pop culture.  Hussein Boon is Principal Lecturer at the University of Westminster. He's a multi-instrumentalist, session musician, composer, modular synth researcher, and AI researcher. He also has a vibrant YouTube presence with tutorials on things like Ableton Live production.  Pieces featured in this episode:  “Voice as Ecology: Voice Donation, Materiality, Identity” by Steph Ceraso in Sounding Out (2022).  “In the Future” by Hussein Boon in Riffs (2022).  Mack also mentioned in his rant:  “Embodied meaning in a neural theory of language” by Jerome Feldman and Srinivas Narayanan (2003).  “The Contemporary Theory of Metaphor” by George Lakoff (1992).  Today's show was produced and edited by Ravi Krishnaswami Learn more about your ad choices. Visit megaphone.fm/adchoices Support our show by becoming a premium member! https://newbooksnetwork.supportingcast.fm/music

New Books in Science, Technology, and Society

Today we hear two scholars reading their recent work on artificial intelligence. Steph Ceraso studies the technology of “voice donation,” which provides AI-created custom voices for people with vocal disabilities. Hussein Boon contemplates the future of AI in music via some very short and thought-provoking fiction tales. And we start off the show with Mack reflecting on how hard the post-shutdown adjustment has been for many of us and how that might be feeding into the current AI hype.   For our Patreon members we have “What's Good” recommendations from Steph and Hussein on what to read, listen to, and do. Join at Patreon.com/phantompower.  About our guests: Steph Ceraso is Associate Professor of Digital Writing & Rhetoric in the English Department at the University of Virginia. She's one of Mack's go-to folks when trying to figure out how to use audio production in the classroom as a form of student composition. Steph's research and teaching interests include multimodal composition, sound studies, pedagogy, digital rhetoric, disability studies, sensory rhetorics, music, and pop culture.  Hussein Boon is Principal Lecturer at the University of Westminster. He's a multi-instrumentalist, session musician, composer, modular synth researcher, and AI researcher. He also has a vibrant YouTube presence with tutorials on things like Ableton Live production.  Pieces featured in this episode:  “Voice as Ecology: Voice Donation, Materiality, Identity” by Steph Ceraso in Sounding Out (2022).  “In the Future” by Hussein Boon in Riffs (2022).  Mack also mentioned in his rant:  “Embodied meaning in a neural theory of language” by Jerome Feldman and Srinivas Narayanan (2003).  “The Contemporary Theory of Metaphor” by George Lakoff (1992).  Today's show was produced and edited by Ravi Krishnaswami Learn more about your ad choices. Visit megaphone.fm/adchoices Support our show by becoming a premium member! https://newbooksnetwork.supportingcast.fm/science-technology-and-society

New Books in Sound Studies

Today we hear two scholars reading their recent work on artificial intelligence. Steph Ceraso studies the technology of “voice donation,” which provides AI-created custom voices for people with vocal disabilities. Hussein Boon contemplates the future of AI in music via some very short and thought-provoking fiction tales. And we start off the show with Mack reflecting on how hard the post-shutdown adjustment has been for many of us and how that might be feeding into the current AI hype.   For our Patreon members we have “What's Good” recommendations from Steph and Hussein on what to read, listen to, and do. Join at Patreon.com/phantompower.  About our guests: Steph Ceraso is Associate Professor of Digital Writing & Rhetoric in the English Department at the University of Virginia. She's one of Mack's go-to folks when trying to figure out how to use audio production in the classroom as a form of student composition. Steph's research and teaching interests include multimodal composition, sound studies, pedagogy, digital rhetoric, disability studies, sensory rhetorics, music, and pop culture.  Hussein Boon is Principal Lecturer at the University of Westminster. He's a multi-instrumentalist, session musician, composer, modular synth researcher, and AI researcher. He also has a vibrant YouTube presence with tutorials on things like Ableton Live production.  Pieces featured in this episode:  “Voice as Ecology: Voice Donation, Materiality, Identity” by Steph Ceraso in Sounding Out (2022).  “In the Future” by Hussein Boon in Riffs (2022).  Mack also mentioned in his rant:  “Embodied meaning in a neural theory of language” by Jerome Feldman and Srinivas Narayanan (2003).  “The Contemporary Theory of Metaphor” by George Lakoff (1992).  Today's show was produced and edited by Ravi Krishnaswami Learn more about your ad choices. Visit megaphone.fm/adchoices Support our show by becoming a premium member! https://newbooksnetwork.supportingcast.fm/sound-studies

New Books in Technology

Today we hear two scholars reading their recent work on artificial intelligence. Steph Ceraso studies the technology of “voice donation,” which provides AI-created custom voices for people with vocal disabilities. Hussein Boon contemplates the future of AI in music via some very short and thought-provoking fiction tales. And we start off the show with Mack reflecting on how hard the post-shutdown adjustment has been for many of us and how that might be feeding into the current AI hype.   For our Patreon members we have “What's Good” recommendations from Steph and Hussein on what to read, listen to, and do. Join at Patreon.com/phantompower.  About our guests: Steph Ceraso is Associate Professor of Digital Writing & Rhetoric in the English Department at the University of Virginia. She's one of Mack's go-to folks when trying to figure out how to use audio production in the classroom as a form of student composition. Steph's research and teaching interests include multimodal composition, sound studies, pedagogy, digital rhetoric, disability studies, sensory rhetorics, music, and pop culture.  Hussein Boon is Principal Lecturer at the University of Westminster. He's a multi-instrumentalist, session musician, composer, modular synth researcher, and AI researcher. He also has a vibrant YouTube presence with tutorials on things like Ableton Live production.  Pieces featured in this episode:  “Voice as Ecology: Voice Donation, Materiality, Identity” by Steph Ceraso in Sounding Out (2022).  “In the Future” by Hussein Boon in Riffs (2022).  Mack also mentioned in his rant:  “Embodied meaning in a neural theory of language” by Jerome Feldman and Srinivas Narayanan (2003).  “The Contemporary Theory of Metaphor” by George Lakoff (1992).  Today's show was produced and edited by Ravi Krishnaswami Learn more about your ad choices. Visit megaphone.fm/adchoices Support our show by becoming a premium member! https://newbooksnetwork.supportingcast.fm/technology

Eight Minutes
Double Materiality and Upcoming Reporting Requirements - Episode 113

Eight Minutes

Play Episode Listen Later Feb 18, 2025 7:34


Let us know how we're doing - text us feedback or thoughts on episode contentPending regulations are reshaping the sustainability reporting world, with the Corporate Sustainability Reporting Directive (CSRD) starting to require European companies to report this year.Underpinning these reporting disclosures is something called a Double Materiality Assessment (DBA). In this episode, Paul digs into what is included in a DBA, how it differs from a company's current non-financial disclosures, and what companies should be doing to prepare for these reporting requirements. Even US based companies who may have to start reporting as soon as 2028.For more research:Corporate Sustainability Reporting Directive (CSRD) - European CommissionFollow Paul on LinkedIn.

Taming Lightning
EP 64: Luminous Phenomena: Rïse Peacock's Artistic Journey and Curatorial Intersections at CMoG

Taming Lightning

Play Episode Listen Later Jan 23, 2025 55:19


Assurance in Action
Materiality in Sustainability: The Key to Focused Strategy and Credible Reporting

Assurance in Action

Play Episode Listen Later Jan 16, 2025 27:33 Transcription Available


In this episode, Poonam Sinha, Sustainability Manager at Intertek Assuris, breaks down the concept of materiality—what it means, its role in aligning key issues with sustainability goals, and its importance in credible sustainability reporting. Whether you're new to sustainability or enhancing your strategy, materiality is essential for trustworthy progress and assurance.  Tune in now to learn more! Follow us on- Intertek's Assurance In Action || Twitter || LinkedIn.

PwC's accounting and financial reporting podcast
Year-end toolkit: Navigating materiality assessments

PwC's accounting and financial reporting podcast

Play Episode Listen Later Jan 14, 2025 45:38


Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it's not year-end close time. And it's relevant even for those not engaged in the company's closing process – the episodes have something for everyone.In this next episode of our series, PwC's US Assurance Quality Management leader, Michael Mullen, shares insights and key reminders on navigating materiality judgments.In this episode, we discuss:  4:51 – A refresher on the framework for assessing materiality and errors in financial statements20:44 – Recent SEC statements and areas of focus relating to materiality and errors31:43 – Considerations related to fraud and illegal acts 37:47 – Final advice and key takeaways in navigating materiality assessments Check out our other episodes in this miniseries:Year-end toolkit: Year in review from the corner officeYear-end toolkit: Accounting and reporting reminders for 2025Year-end toolkit: Audit reminders for preparersYear-end toolkit: Tax accounting and reporting reminders for 2025Additionally, follow this podcast on your favorite podcast app for more episodes.Michael Mullen is PwC's US Assurance Quality Management leader. In this role, he oversees complex client issues, providing technical insights and expertise in support of overall quality. With over 35 years of client service experience, Michael has led numerous global client engagements.  Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.  Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Sojourn Galleria Sermon
Incarnation, Materiality, And Personality: Ch 16 Of BCT

Sojourn Galleria Sermon

Play Episode Listen Later Jan 13, 2025 44:03


This is our Sunday morning Bible study based on the book "Biblical Critical Theory" by Christopher Watkin and taught by Pastor Taylor Ince.

FinPod
What's New at CFI: Governance Issues & Materiality

FinPod

Play Episode Listen Later Dec 12, 2024 5:03


In today's episode of What's New at CFI, join us as we talk about the G in ESG. Our latest ESG offering is a mini module of three courses with a module dedicated to each of environmental, social and governance issues and financial materiality.Today, we focus on governance issues – which are arguably the most important. Why? without proper governance, how could anything be actioned?

FinPod
What's New at CFI: Social Issues & Materiality

FinPod

Play Episode Listen Later Dec 11, 2024 6:53


In today's episode of What's New at CFI, join us as we talk all about the S in ESG. Our latest ESG offering is a mini module of three courses with a module dedicated to each of environmental, social and governance issues and financial materiality. Today we focus on what social issues are and how they can pose potential risks and opportunities for investors and business operators alike.

FinPod
What's New at CFI: Environmental Issues & Materiality

FinPod

Play Episode Listen Later Dec 10, 2024 7:33


In today's episode of What's New at CFI, join us as we talk all about the E in ESG. Our latest ESG offering is a mini module of three courses with a module dedicated to each of environmental, social and governance issues and financial materiality. Today we kick things off by talking about environmental issues, which are often the most tangible and readily understood amongst ESG topics. In our discussion, we talk about how they can pose potential risks and opportunities for investors and business operators alike.

Culture, Power and Politics » Podcast
The Australian Deleuze, Materialist Feminisms, Affect in the Anthropocene

Culture, Power and Politics » Podcast

Play Episode Listen Later Dec 9, 2024 94:35


This is a recording of the latest in our ongoing series of seminars, From Marx to Spinoza: Affect, Ideology, Materiality.With very special guest, Claire Colebrook, author of many books including Death of the Posthuman: Essays on Extinction If you can support us with a small regular donation, please do so here. If you'd like to make a one-time […]

I Thought I Knew How: A Podcast about Knitting and Life

Meet Helen Robertson this week on the podcast. Helen is a jewelry designer, knitting designer, and artist in Shetland. Her work celebrates nature, heritage, and Shetland, and frequently incorporates community building in her projects.  Links to Things Mentioned in the Episode Shetland Wool Week Transportation Survey Helen Robertson's website, Instagram, Facebook, and Ravelry. She can be reached at info@helenrobertson.com Shetland Arts Myth and Materiality in a Woman's World, by Lynn Abrams Mark Sinclair Photography Bonhoga Gallery Shetland Wool Week Shetland Wool Week Annual, featuring Helen's Flying Flock Shetland Fine Lace Knitting, by Carol Christiansen Slew Unst Knit Shetland Lace Deckchair Challenge on YouTube Unst Heritage Centre Glansin Glass Purl Together YouTube Channel

Mergers & Acquisitions
Is Talk Cheap? Language and Value: A Conversation with Jillian Cavanaugh

Mergers & Acquisitions

Play Episode Listen Later Nov 1, 2024 46:10


In this episode, Dr. Kathryn (Kate) Graber and doctoral student Ariana Gunderson interview linguistic anthropologist Jillian Cavanaugh about all things language and value. Much of Dr. Cavanaugh's research in Bergamo, Italy, summarized here, has been on the political economy of code choice–that is, why people choose the ways of speaking they do, whether to access economic opportunities or to have a language of regional belonging, intimacy, and home. Turning to questions of authenticity and materiality, Dr. Cavanaugh discusses how to approach language not only as an expressive system but also as an embodied, material practice. We talk about how food gains value through the different kinds of linguistic labor that are undertaken in its production and ask whether language and food are analogous semiotic systems (spoiler alert: not quite). Thinking about her current work with small-scale, hyper-local sausage producers, Jillian discusses the roles of individual choice and consumption, and/versus the role of production in the construction of value. At the end, we talk about intersections between linguistic and economic anthropology in Jillian's role as President-Elect of the Society for Linguistic Anthropology (SLA). Jillian R. Cavanaugh is a linguistic anthropologist whose research, centered in northern Italy, has considered language shift and social transformation, value, language ideologies, materiality, gender, and heritage food. Her current research focuses on heritage food producers and the labor they undertake to make good, safe, and valuable food. She is interested in how people use the semiotic and material resources available to them to make sense of their pasts in order to live in the present and envision their futures. Her publications include Living Memory: The Social Aesthetics of Language in a Northern Italian Town (Wiley-Blackwell 2009) and Language and Materiality: Ethnographic and Theoretical Explorations (Cambridge University Press 2017, co-edited with Shalini Shankar). Her work has been published in American Anthropologist, the Journal of Linguistic Anthropology, and Ethnos, among other venues. She received her PhD in anthropology at New York University and is Professor of Anthropology at Brooklyn College and the Graduate Center CUNY. Co-hosted by Dr. Kathryn Graber [Link] and Ariana Gunderson [Link]. Edited and mixed by Richard Nance. .player4989 .plyr__controls, .player4989 .StampAudioPlayerSkin{ border-radius: 10px; overflow: hidden; } .player4989{ margin: 0 auto; } .player4989 .plyr__controls .plyr__controls { border-radius: none; overflow: visible; } .skin_default .player4989 .plyr__controls { overflow: visible; } Your browser does not support the audio element.   References from our conversation with Jillian Cavanaugh: Cavanaugh, Jillian. 2009. Living Memory: The Social Aesthetics of Language in a Northern Italian Town. Chichester, U.K: Wiley-Blackwell. Bourdieu, Pierre. 1991. "The Economy of Linguistic Exchanges." In Language and Symbolic Power. Cambridge, MA: Harvard University Press. Gal, Susan. 1988. The Political Economy of Code Choice. In Codeswitching: Anthropological and Sociolinguistic Perspectives. Monica Heller, ed. Berlin: Mouton de Gruyter. Pp. 245–264. Cavanaugh, Jillian R. 2023. “Authenticity and Its Perils: Who Is Left Out When Food Is ‘Authentic'?” Gastronomica 23 (1): 28–37. https://doi.org/10.1525/gfc.2023.23.1.28. Cavanaugh, Jillian R., and Shalini Shankar. 2014. “Producing Authenticity in Global Capitalism: Language, Materiality, and Value.” American Anthropologist 116 (1): 51–64. Riley, K. C., & Cavanaugh, J. R. 2017. Tasty Talk, Expressive Food: An Introduction to the Semiotics of Food-and-Language. Semiotic Review 5: The Semiotics of Food and Language. Chumley, Lily Hope, and Nicholas Harkness. 2013.

ESG Talk
Understanding CSRD and Double Materiality

ESG Talk

Play Episode Listen Later Oct 25, 2024 30:49


This week's ESG Talk episode features Michael Littenberg and Marc Rotter of Ropes & Gray, one of the world's premier law firms with over 1,500 attorneys worldwide. The duo joins Andie Wood to discuss the complexities of the Corporate Sustainability Reporting Directive (CSRD) and explore its far-reaching implications for businesses in Europe and beyond.

Behind the Warrior
Ep. 111 - Dr. April Cobos, author of The Women of Explosive Ordnance Disposal: Cyborg Techno-Bodies, Situated Knowledge, and Vibrant Materiality in Military Cultures

Behind the Warrior

Play Episode Listen Later Oct 25, 2024 52:02


Send us a textAs we celebrate 50 years of women in EOD, join us for an enlightening conversation with Dr. April Cobos, author of The Women of Explosive Ordnance Disposal:  Cyborg Techno-Bodies, Situated Knowledge, and Vibrant Materiality in Military Cultures.  April's talks about her recently released book which addresses the disparities between policy discourse and the lived experiences of women in the Explosive Ordnance Disposal community who these policies seek to regulate through a rhetorical framework what it's like to be a woman in the EOD career field, and she shares her experiences as an EOD spouse and how resiliency is not a one size fits all, and how communication and grace got her family through tough times, and her husband being away for 12 combat deployments.   https://www.amazon.com/Women-Explosive-Ordnance-Disposal-Techno-Bodies/dp/1666951021 Shout out to Jerron Clark and Sarah Turse!#womensupportingwomenSupport the showClick here to support Behind the Warrior Podcast today! https://interland3.donorperfect.net/weblink/weblink.aspx?name=E110509&id=354

The Extra Mile Podcast for Bar Exam Takers
Bar Exam Prep: Tackling Tricky Evidence Questions

The Extra Mile Podcast for Bar Exam Takers

Play Episode Listen Later Oct 22, 2024 28:22


Mastering Evidence Law: Comprehensive Insights with Celebration Bar Review In this enriching episode, the hosts delve into critical aspects of evidence law as featured on the Multistate Bar Examination (MBE). They cover essential topics such as relevancy, materiality, competency, hearsay, privileges, impeachment, and authentication. Highlighting the importance of understanding how rules apply in real-world scenarios, they emphasize the effectiveness of Celebration Bar Review's materials in simplifying complex legal principles. The discussion includes expert witness qualifications, judicial notice distinctions, chain of custody for physical evidence, and strategic use of evidence, with a focus on making legal concepts accessible for both students and practitioners. Listeners are provided a comprehensive toolkit for navigating evidence law, underscoring the importance of strategic application and thorough preparation for the bar exam. 00:00 Introduction to the Bar Exam 00:10 Understanding Evidence for the MBE 01:15 Relevancy, Materiality, and Competency 01:49 Mastering Objections and the Plain Error Rule 02:09 Hearsay and Its Exceptions 0 2:59 Admissions by a Party Opponent 03:24 The Art of Impeachment 03:44 Character Evidence and Its Nuances 04:20 Real and Demonstrative Evidence 05:12 Privileges in Evidence Law 05:49 Expert Witnesses and Their Qualifications 07:16 Judicial Notice and Its Implications 08:53 Prior Inconsistent Statements 10:00 Impeachment with Prior Convictions 11:34 Authentication of Evidence 12:23 Understanding Chain of Custody 13:16 Exploring Legal Privileges 16:29 Diving into Evidence Rules 20:33 Character Evidence in Legal Cases 22:39 Real and Demonstrative Evidence 25:22 Strategic Use of Evidence 27:23 Final Thoughts and Encouragement Want to discover the right bar prep course for you? Take this FREE, No-Obligation Quiz to find out! [QUIZ] What's the Best Bar Review Course For You? For more information, visit us at https://www.celebrationbarreview.com    

Climate Finance Podcast
Robert Eccles - Visiting Professor at Oxford University and Founding Chairman of SASB - Sustainability Accounting Standards Board

Climate Finance Podcast

Play Episode Listen Later Oct 12, 2024 57:31


Purchase the Climate Finance Course at www.climatefinancecourse.com Robert G. Eccles is a leading ESG integration academic focusing on sustainable corporate and investment strategies. His work focuses on how capital markets can contribute to ensuring a sustainable society for generations to come. Dr. Eccles is a Visiting Professor of Management Practice at the Said Business School, University of Oxford. He was a Tenured Professor at Harvard Business School. Eccles has also been a Visiting Lecturer at the Massachusetts Institute of Technology, Sloan School of Management, and a Berkeley Social Impact Fellow at the Haas School of Business, University of California, Berkeley. He was the founding chairman of the Sustainability Accounting Standards Board (SASB) and one of the founders of the International Integrated Reporting Council (IIRC). He is also the first Chair of KKR's “Sustainability Expert Advisory Council” and was an Eminent Academic Advisor to the Boston Consulting Group on Global ESG Integration and Reporting. He is notably a prolific commentator on Forbes, having published over 150 articles. Dr. Eccles received an S.B. in Mathematics and an S.B. in Humanities and Science from the Massachusetts Institute of Technology and an A.M. and Ph.D. in Sociology from Harvard University. Topics discussed: Dr. Eccles's early intellectual evolution was from studying mathematics and humanities at MIT to doing a Ph.D. in sociology focusing on the construction industry. How writing books on Transfer Pricing and Investment Banking Dealmaking earned Dr. Eccles tenureship at Harvard Business School. Transition from Academia to Consulting in Disclosure and Performance in the 1990s 1991: The Performance Measurement Manifesto 1992: Creating a Comprehensive System to Measure Performance 1993: Consulting: Has the Solution Become Part of the Problem? 1995: Improving the Corporate Disclosure Process Book Publications on Value & Integrated Reporting in the 2000s: 2001: The Value Reporting Revolution: Moving beyond the earnings game 2002: Building Public Trust: the Future of Corporate Reporting 2010: One Report: Integrated Reporting for a Sustainable Strategy Founding Leadership Journey with IIRC (International Integrated Reporting Council) and SASB (Sustainability Accounting Standards Board). Post-SASB Book Publication: The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality (2014). Importance of Materiality: Materiality in Corporate Governance: The Statement of Significant Audiences and Materiality (2016). A Preliminary Analysis of SASB Reporting: Disclosure Topics, Financial Relevance, and the Financial Intensity of ESG Materiality (2020). How material is a material issue? Stock returns and the financial relevance and financial intensity of ESG materiality (2020). Thoughts on IIRC & SASB Consolidations to ISSB-IFRS A Debate At The Oxford Union: Should FASB And IASB Set Standards For Nonfinancial Information? (2018 - Forbes; SSRN).  The International Sustainability Standards Board As An Ideological Rorschach Test (2021 - Forbes). Historical Origins of ESG and Sustainability Reporting Exploring social origins in the construction of ESG measures (2018). The Social Origins of ESG: An Analysis of Innovest and KLD (2020) From “Who Cares Wins” To Pernicious Progressivism: 18 Years Of ESG (2022) Political Backlash and Regulation on ESG: Some Constructive Feedback To 23 Red States On Their Anti-ESG Campaigns (August 2023). A Color Spectrum Analysis Of The Redness Of 23 Red States (July 2023). Written Statement for the House Financial Services Committee June 12, 2023 Hearing entitled "Protecting Investor Interests: Examining Environmental and Social Policy in Financial Regulation" Anti-ESG Fund Analysis: Drilling Into DRLL's Top 10 Holdings: A Woke Analysis (2022) Global SDG Funding Gap: How to close the $2.5 trillion annual funding gap (Jan 2018).  $2.5trn in need is not $2.5trn in opportunities (September 2023). Advice to Future ESG and Sustainable Finance Academics, Practitioners, Financiers, and Investors. Note: This podcast is for informational purposes only and should not be considered as investment advice. The interview took place on 26 September 2023.

The Pricing For The Planet Podcast
Mastering Double Materiality and CSRD: How Businesses Can Navigate the New Sustainability Landscape

The Pricing For The Planet Podcast

Play Episode Listen Later Sep 23, 2024 32:27


In this episode, we're thrilled to have Julia Nitz, an expert in ESG reporting and sustainability, joining us to demystify one of the hottest topics in sustainability right now: double materiality, a key concept from the Corporate Sustainability Reporting Directive (CSRD).Key Takeaways:1/ Double Materiality Explained – Julia breaks down double materiality into its two core components:-Impact Materiality: What's the company's effect on the environment and society?-Financial Materiality: What are the environmental, social, and governance (ESG) risks and opportunities for the company itself? It's about seeing sustainability both as a responsibility and a business imperative.2/ Why Double Materiality Matters – The CSRD introduces a forward-thinking approach by focusing not only on how financial health is impacted by ESG factors but also how companies impact the world around them. Unlike the U.S. single materiality approach, this dual focus adds depth to sustainability assessments.3/ Starting with a Baseline – Julia emphasizes that for companies starting their CSRD journey, it's crucial to first assess where you are. Conducting a double materiality assessment helps set a foundation, determining which sustainability factors are most relevant for the company.4/ The Realities of Double Materiality Assessments – From her experience leading workshops at NEMAC, Julia shares the "aha moment" of realizing how detailed and collaborative the process can be. Getting cross-departmental input helps uncover diverse perspectives on what really impacts the business and the world.5/ CSRD is an Opportunity, Not Just a Compliance Headache – For many, CSRD feels overwhelming due to its complexity. But Julia sees it as an opportunity to drive genuine sustainability transformation, especially as companies move from reactive reporting to proactive innovation. The CSRD also fosters transparency, allowing companies to benchmark against competitors more effectively.6/ It's Not About Perfection—It's About Progress – Julia reassures companies that the process doesn't need to be perfect from day one. Instead, it's about evolving your approach over time, starting with what you know, and adjusting as you gather more data and experience.Stay Connected with Pricing for the Planet:

For the Life of the World / Yale Center for Faith & Culture
Love's Braided Dance / Norman Wirzba

For the Life of the World / Yale Center for Faith & Culture

Play Episode Listen Later Sep 20, 2024 64:53


Problem-solving the crises of the modern world is often characterized by an economy and architecture of exploitation and instrumentalization, viewing relationships as transactional, efficient, and calculative. But this sort of thinking leaves a remainder of emptiness.Finding hope in a time of crises requires a more human work of covenant and commitment. Based in agrarian principles of stability, place, connection, dependence, interwoven relatedness, and a rooted economy, we can find hope in “Love's Braided Dance” of telling the truth, keeping our promises, showing mercy, and bearing with one another.In this episode, Evan Rosa welcomes Norman Wirzba, the Gilbert T. Rowe Distinguished Professor of Christian Theology at Duke Divinity School, to discuss his recent book Love's Braided Dance: Hope in a Time of Crisis.Together they discuss love and hope through the agrarian principles that acknowledge our physiology and materiality; how the crises of the moment boil down to one factor: whether young people want to have kids of their own; God's love as erotic and how that impacts our sense of self-worth; the “sympathetic attunement” that comes from being loved by a community, a place, and a land; transactional versus covenantal relationships; the meaning of giving and receiving forgiveness in an economy of mercy; and finally the difficult truth that transformation or moral perfection can never replace reconciliation.About Norman WirzbaNorman Wirzba is the Gilbert T. Rowe Distinguished Professor of Christian Theology at Duke Divinity School, as well as director of research at Duke University's Office of Climate and Sustainability. His books include Love's Braided Dance: Hope in a Time of Crisis, Agrarian Spirit: Cultivating Faith, Community, and the Land;This Sacred Life: Humanity's Place in a Wounded World; and Food & Faith.Listen to Norman Wirzba on Food & Faith in Episode 49: "God's Love Made Delicious"Show NotesNorman Wirzba, Love's Braided Dance: Hope in a Time of CrisisHow the crises of the moment boil down to one expression: whether young people want to have kids of their own.How Norman Wirzba became friends with Wendell BerryWendell Berry, The Unsettling of America“Love's Braided Dance” from “In Rain”, a poem by Wendell Berry“You shouldn't forget the land, and you shouldn't forget your grandfather.”Return to agricultural practicesSacred gifts“An agricultural life can afford doesn't guarantee, I think, but it affords the opportunity for you to really handle the fundamentals of life, air, water, soil, plant, tactile  connection that has to, at the same time, be  a practical connection, which means you have to to bring into your handling of things the attempt to understand what you're handling.”AnonymityNorman Wirzba reads Wendell Berry's “In Rain”Hyperconnectivity and the meaning of being “braided together”Love as Erotic Hope—”the first of God's love is an erotic love, which is an outbound love that wants  something other than God to be and to  flourish. And that outbound movement is generated by God's desire for For others to be beautiful, to be good, and I think that's the basis of our lives, right?”Audre Lorde and patriarchyAffirming the goodness of ourselves and the world as created and loved by GodHow the pornographic gaze distorts the meaning of erotic loveDancing as a metaphor for God's erotic loveDeep sympathy and anticipation, and the improvisational movement of danceWoodworking: taking time and negotiation“Sympathetic attunement” and improvisationManaging the unpredictable nature of our worldRevelation of who you are and who the other is—it's hard to reveal ourselves to each otherHonesty and depth that is missing from relationshipsLearning the skill of self-revealingBelonging and Robin Wall Kimmerer's sense that a people could be “loved by the land”Physiological, material reality of our dependence on each other, from womb to tomb“The illusion that we could ever be alone or stand alone or survive alone is so dishonest about our living.”Denying our needs, acknowledging our needs, and inhabiting trust to work through struggle together“It's not about solutions.”“Some of the needs  are profound and deep and they take time and they are  never fully resolved. But it's this experience of knowing that you're not alone, that you're in a context where you are going to be cared for, you'll be nurtured, and you'll be forgiven when you make mistakes means that you can carry on together. And that's often enough.”Transactional vs covenantal approach to relationshipsGranting forgiveness and receiving forgivenessTransformation is not a replacement for reconciliationRather than denying wrongdoing or seeking to eliminate it, focusing on a renewed effort to be merciful with each other.Economy and architecture“So how is the land supposed to love you back if it has in fact been turned into a toxic dumping zone?”“Think about how much fear is in our architecture.”Building was vernacular—people were involved in the development of physical structuresJ. R. R. Tolkein, The Lord of the Rings, The Two Towers: Ents vs Saruman, natural agrarianism vs technological dominationJoy Clarkson, You Are a TreeRooted economy“Is anything worthy of our care?”When a parent chooses a phone and loses a moment of presence with children“Go to some one and tell them, ‘I want to try to be better at being in the presence of those around me.'”Be deliberateProduction NotesThis podcast featured Norman WirzbaEdited and Produced by Evan RosaHosted by Evan RosaProduction Assistance by Alexa Rollow, Kacie Barrett, Emily Brookfield, and Zoë HalabanA Production of the Yale Center for Faith & Culture at Yale Divinity School https://faith.yale.edu/aboutSupport For the Life of the World podcast by giving to the Yale Center for Faith & Culture: https://faith.yale.edu/give

Cloud Accounting Podcast
Why EY Has The Worst Big Four PCAOB Deficiency Rate

Cloud Accounting Podcast

Play Episode Listen Later Sep 6, 2024 83:16


In our 400th episode, Blake and David dive into the controversial world of audit quality and Big Four accounting firms. They also discuss a listener's critical email about their audit coverage, explore recent audit failures and deficiencies, and debate the underlying incentives in the audit industry. The discussion turns to workplace culture issues at major firms and potential solutions to improve audit quality. SponsorsOnPay - http://accountingpodcast.promo/onpay Zoho - http://accountingpodcast.promo/zohoMakers Hub - http://accountingpodcast.promo/makershubChapters(01:05) - Listener Email: Criticism of Audit Discussions (01:59) - Reading and Responding to Connor's Email (05:19) - Understanding Audit Deficiencies (07:46) - Audit Quality and Deficiency Rates (13:26) - EY's Audit Deficiency and Industry Comparison (15:28) - The Business Model of Big Four Firms (19:13) - Challenges in the Audit Profession (19:39) - Listener Feedback and Commentary (35:33) - Super Micro Accounting Scandal (43:53) - AI's Impact on Auditing (44:11) - The Tipping Point: Media Coverage and Reactions (44:40) - Audit Issues and Historical Context (46:10) - The Role of Consulting in Audit Firms (48:04) - Materiality and Audit Quality (51:32) - The Future of Auditing and AI (53:16) - EY's Secret Drinking Club Controversy (01:15:35) - Addressing the CPA Crisis (01:19:10) - Listener Mail and Final Thoughts  Show NotesPCAOB Posts 2023 Annual Inspection Reports Alongside Staff Observations and New Charts To Boost Transparencyhttps://pcaobus.org/news-events/news-releases/news-release-detail/pcaob-posts-2023-annual-inspection-reports-alongside-staff-observations-new-charts-to-boost-transparencySuper Micro: Fresh Evidence Of Accounting Manipulation, Sibling Self-Dealing And Sanctions Evasion At This AI High Flyerhttps://hindenburgresearch.com/smci/AI Spotted Super Micro Risks Two Years Before Filing Fiascohttps://www.forbes.com/sites/noahbarsky/2024/08/30/ai-spotted-super-micro-risks-two-years-before-filing-fiasco/EY's PR nightmare: A ‘secret drinking club', misconduct allegations and resignationshttps://www.stuff.co.nz/nz-news/350292387/eys-pr-nightmare-secret-drinking-club-misconduct-allegations-and-resignationsSuper Micro shares fall 19% on filing delay, Hindenburg Research reporthttps://www.cnbc.com/2024/08/28/super-micro-shares-fall-23percent-on-filing-delay-hindenburg-research-report.htmlWho Wants to See How Much Big 4 Revenue by Service Line Has Changed Since SOX?https://www.goingconcern.com/who-wants-to-see-how-much-big-4-revenue-by-service-line-has-changed-since-sox/PCAOB releases two new, divergent inspection reports for Canadian accounting firmshttps://www.canadian-accountant.com/content/practice/pcaob-inspection-reports-deloitte-kreston-gtaRethinking Rankings: The Top 100 Firms — Adjustedhttps://www.vision.cpa/blog/Rethinking%20Rankings:%20Revenue%20Per%20EmployeeNeed CPE?Get CPE for listening to podcasts with Earmark: https://earmarkcpe.comSubscribe to the Earmark Podcast: https://podcast.earmarkcpe.comGet in TouchThanks for listening and the great reviews! We appreciate you! Follow and tweet @BlakeTOliver and @DavidLeary. Find us on Facebook and Instagram. If you like what you hear, please do us a favor and write a review on Apple Podcasts or Podchaser. Call us and leave a voicemail; maybe we'll play it on the show. DIAL (202) 695-1040.SponsorshipsAre you interested in sponsoring the Cloud Accounting Podcast? For details, read the prospectus.Need Accounting Conference Info? Check out our new website - accountingconferences.comLimited edition shirts, stickers, and other necessitiesTeePublic Store: http://cloudacctpod.link/merchSubscribeApple Podcasts: http://cloudacctpod.link/ApplePodcastsYouTube: https://www.youtube.com/@TheAccountingPodcastSpotify: http://cloudacctpod.link/SpotifyPodchaser: http://cloudacctpod.link/podchaserStitcher: http://cloudacctpod.link/StitcherOvercast: http://cloudacctpod.link/OvercastClassifiedsClient Hub - https://clienthub.app/Forwardly - https://www.forwardly.com/Want to get the word out about your newsletter, webinar, party, Facebook group, podcast, e-book, job posting, or that fancy Excel macro you just created? Let the listeners of The Accounting Podcast know by running a classified ad. Go here to create your classified ad: https://cloudacctpod.link/RunClassifiedAdTranscriptsThe full transcript for this episode is available by clicking on the Transcript tab at the top of this page

ITSPmagazine | Technology. Cybersecurity. Society
Incident Materiality and Meeting New SEC Requirements with Malcolm Harkins | Cybersecurity Insights Podcast with Matthew Rosenquist

ITSPmagazine | Technology. Cybersecurity. Society

Play Episode Listen Later Aug 29, 2024 33:57


Guest: Malcolm Harkins, Chief Security and Trust officer at HiddenLayer, former CISO at Intel, and fellow at the Institute for Critical Infrastructure Technology (ICIT)On LinkedIn | https://www.linkedin.com/in/malcolmharkins/Host: Matthew RosenquistOn ITSPmagazine  

The 9Innings Podcast
Episode 94: Is the Insurance Industry Putting Profits Over Your Best Interests?

The 9Innings Podcast

Play Episode Listen Later Aug 27, 2024 42:03


In this podcast episode, Kevin Thompson, founder and CEO of 9i Capital Group, hosts a discussion with insurance specialist David Kinder, known as "the tax-exempt wealth guy." They explore the insurance industry's response to Regulation Best Interest (RBI), which mandates obligations like disclosure, care, conflict of interest, and compliance. David critiques the industry's resistance to fiduciary responsibilities and highlights ethical concerns, particularly with Indexed Universal Life (IUL) insurance. The conversation emphasizes the need for higher practice standards, ethical conduct, and client education, advocating for a balanced approach to regulation that prioritizes consumer interests.Discussion on Industry Division (00:01:37) .Regulation Best Interest Overview (00:02:16)Economic Implications for Agents (00:04:25) Fiduciary vs. Suitability Standards (00:06:17) Materiality of Compensation (00:11:25) Suitability Perspective Critique (00:13:29) Need for Professional Standards (00:15:36) Insurance Companies' Priorities (00:19:11) Insurance Lobby's Opposition to Regulation (00:24:18)Fiduciary Responsibility (00:26:46) Critique of Advisors' Recommendations (00:29:02)Client Versus Company Interests (00:34:52) Agent Responsibilities (00:36:57) Industry Disdain and Perception (00:37:26) Ambiguity in Titles (00:39:45)

The CyberWire
What does materiality mean exactly?

The CyberWire

Play Episode Listen Later Aug 12, 2024 12:21


Rick Howard, N2K CyberWire's Chief Analyst and Senior Fellow, discusses the meaning of cybersecurity materiality. References: Amy Howe, 2024. Supreme Court strikes down Chevron, curtailing power of federal agencies [Blog] Cydney Posner, 2023. SEC Adopts Final Rules on Cybersecurity Disclosure [Explainer]. The Harvard Law School Forum on Corporate Governance. Cynthia Brumfield, 2022. 5 years after NotPetya: Lessons learned Analysis]. CSO Online. Eleanor Dallaway, 2023. Closed for Business: The Organisations That Suffered Fatal Cyber Attacks that Shut Their Doors For Good [News]. Assured. Gary Cohen, 2021. Throwback Attack: Chinese hackers steal plans for the F-35 fighter in a supply chain heist [Explainer]. Industrial Cybersecurity Pulse. James Pearson, 2022. Russia downed satellite internet in Ukraine [News]. Reuters. Katz, D., 2021. Corporate Governance Update: “Materiality” in America and Abroad [Essay]. The Harvard Law School Forum on Corporate Governance. Kim Zetter, 2014. Countdown to Zero Day: Stuxnet and the Launch of the World's First Digital Weapon [Cybersecurity Canon Hall of Fame Book]. Goodreads. Lizárraga, C.J., 2023. Improving the Quality of Cybersecurity Risk Management Disclosures [Essay]. U.S. Securities and Exchange Commission. MATTHEW DALY, 2024. Supreme Court Chevron decision: What it means for federal regulations [WWW Document]. AP News. Rick Howard. Countdown to Zero Day: Stuxnet and the Launch of the World's First Digital Weapon [Book Review]. Cybersecurity Canon Project. Rick Howard, 2021. Using cyber sand tables to study the DNC hack of 2016. [Podcast]. The CyberWire. Rick Howard, 2022. Cyber sand table series: OPM. [Podcast and Essay]. The CyberWire. Staff, 2020. Qasem Soleimani: US strike on Iran general was unlawful, UN expert says [Explainer]. BBC News. Staff, 2023. Final Rule: Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure [Government Guidance]. U.S. Securities and Exchange Commission. Staff, 2024. Number of Public Companies v. Private: U.S. [Website]. Advisorpedia. Learn more about your ad choices. Visit megaphone.fm/adchoices

Hearing Architecture
Sanderson Bell - Wood for Good: If Trees Could Talk

Hearing Architecture

Play Episode Listen Later Jul 31, 2024 67:37


The Hearing Architecture podcast, proudly sponsored by Brickworks, presents Again and Again and Again, a mini-series hosted by Hilary Duff. Each week, we will bring you interviews and conversations as we seek better ways to understand, harness and deploy the expertise and knowledge of professionals currently within the design community, at home and abroad. Our guests are all experts on circularity within the building industry and share the aim to display that waste is not an accident but the consequence of decisions made at the design stage. Here is our opportunity. We, as designers, have an opportunity to do better. In this episode, I meet with Sandy Bell of Stance Studio, an Australian-trained and registered architect, who has spent the last half-decade living and working in Denmark. At the time of the interview, Sandy was operating a fascinating hybrid practice, Stance Studios, that spanned the roles of the ‘design architect and construction architect often seen separated in Denmark. Similarly Stance's output ranges in scale, from handcrafted furniture, single residential, and through to commercial and educational projects. Often working with local practice Einrum Arkitekter, the studio has spent the last number of years expanding into, and advancing, the niche of mass timber design and construction. Astutely aware of the construction sector's major contribution to human environmental impact on the planet, Sandy advocates for mass timber products as a sustainable alternative to traditional building.  Among other things, our conversation explores various aspects of mass timber performing as a sustainable alternatives to steel and concrete, and we delve into how construction is undergoing a revolution through integrated building technology, transforming the utilization of timber in the industry.  I was lucky enough to cycle the city with Sandy and got to follow his classic Danish wagon bike around town. We started in his office where a small typical desk setup was excitedly located beside a timber and off-cut-filled workshop nested in a larger co-working space filled with talented other creatives, working with salvaged materials. We visited several of his projects, from the intimate – furniture pieces and shop fit-outs to the large and commercial ones such as Copenhagen Distillery, and Gladsaxe (Gleaghds- axe -e) Kindergarten. We ended our tour at the site of Falleby (Fal-le-boo) project, which we discuss in the interview. Its timber CLT envelope and neat construction process meant it was one of the cleanest and most comfortable construction sites I have ever set foot on. I can imagine it must be quite a joy to work on as a contractor. Which brings us to the atypical role, which Sandy and his CLT-focused counterparts play. On the construction site, Sandy is just as likely to be found with a hammer in hand as he is with a clipboard or measuring tape of a typical architect.  It is a small shift in the traditional role of an architect that can hopefully lead to a large and more crucial shift in the industry, towards a craft and materials-focused, low-carbon and cyclical way of building. This has been Again&Again&Again, a mini-series of Hearing Architecture, proudly sponsored by Brickworks, made possible with the support of the Alastair Swayn Foundation. This episode was recorded during a period of residency with the Danish Arts Association in Copenhagen. Thank you so much for listening, and thank you to our international guest, Sandy Bell of Stance Studio. It was truly delightful to delve into your appreciation for traditional craftsmanship and innovative processes, and speculate about the future landscape of mass timber construction. Let's watch this space, and we look forward to speaking with you again in the future. Our sponsor Brickworks, also produces architecture podcasts hosted by Tim Ross. You can find ‘The Art of Living', ‘Architects Abroad, and ‘The Power of Two', at brickworks.com.au or your favourite podcast platform. If you'd like to show your support please rate, review, and subscribe to Hearing Architecture in your favourite podcast app. If you want to know more about what the Australian Institute of Architects is doing to support architects and the community please visit architecture.com.au This is a production by the   Australian Institute of Architects Emerging Architects and Graduates Network, in collaboration with Open Creative Studio. The miniseries Again&Again&Again is proudly supported by the Alstair Swayne Foundation. The Institute production team was Madelynn Jenkins, and Claudia McCarthy, and the EmAGN production team was Daniel Moore and Hilary Duff. Music by Blue Dot Sessions released under Creative Commons Licencing. This content is brought to you by the Australian Institute of Architects Emerging Architects and Graduates Network, in collaboration with Open Creative Studio. This content does not take into account specific circumstances and should not be relied on in that way. This content does not constitute legal, financial, insurance, or other types of advice. You should seek independent verification or advice before relying on this content in circumstances where loss or damage may result. The Institute endeavours to publish content that is accurate at the time it is published, but does not accept responsibility for content that may or will become inaccurate over time.

Culture, Power and Politics » Podcast
 Spinoza and Ideology Critique with Warren Montag

Culture, Power and Politics » Podcast

Play Episode Listen Later Jul 28, 2024 102:02


This was the latest seminar in our ongoing sub-series: From Marx to Spinoza: Affect, Ideology, Materiality. The series is organised by Andrew Goffey, Jason Read and Jeremy Gilbert. In this session we were honoured to be joined by one of the greatest Anglophone scholars of Spinozist Marxism: Warren Montag. This was a fantastically lucid and […]

Hearing Architecture
Kirsten Lynge - Tides of Innovation: Seaweed Acoustics and Circular Ideals

Hearing Architecture

Play Episode Listen Later Jul 24, 2024 45:32


The Hearing Architecture podcast, proudly sponsored by Brickworks, presents Again and Again and Again, a mini-series hosted by Hilary Duff. Each week, we will bring you interviews and conversations as we seek better ways to understand, harness and deploy the expertise and knowledge of professionals currently within the design community, at home and abroad. Our guests are all experts on circularity within the building industry and share the aim to display that waste is not an accident but the consequence of decisions made at the design stage. Here is our opportunity. We, as designers, have an opportunity to do better. In this episode we speak with Kirsten Lynge of Søuld. Kirsten is head of sustainability and co-founder of Søuld, a Danish material manufacturer committed to providing forward-thinking designers, builders, and end-users with eco-friendly, recyclable and CO₂-storing building materials made from eelgrass. At Søuld, Kirsten uses her skills from her engineering background, where she has been trained in managing sustainable production systems. She pairs this with her love for eelgrass, awakened from a childhood at Læsø, a Danish Island known for its historical eelgrass roofs, that last for centuries. I was lucky enough to touch and feel some of this seaweed or grass. There was number of historical samples in the office when I spoke with Kirsten. It was quite astounding to touch something that has been around for over 300 years and think about how materials such as these could be utilised to stand in buildings that aim for a lifespan of even a slim portion of that time.  Listening to Kirsten, the ideas of the product seem so simple or obvious that it can be hard to understand why our industry makes it so difficult to make them viable. This is a scenario I came across many times when talking to those producing similar solutions. Specifically, Kirsten has queried: Why not take a material that is in abundance in Denmark, seaweed, to press and shape into a building material to insulate buildings. It Revives old traditions of seaweed houses and focusing on common sense solutions with a proven track record in other times in our history. In our discussion today, we discuss what happens when a simple idea meets a complex industry - How regulation, formal and informal industry practices, and competition by established players, all shape how a sustainable idea manifests into a viable product. Kirsten's team has made it work in the landscape of the construction industry and its existing practices and players. But it hasn't always been smooth sailing.  Alongside the invention of the product, Kirsten, and the team at Søuld has had to educate and convince contractors, architects, and engineers, as well as customers. They have had to battle to prove compliancy and codes in a space where current regulations match the performance and test logic of current products, often made in factories, and without the curve balls that natural materials throw. They have had to fight to exist in a risk-averse industry where there is significant financial hurdles, hesitancy to deviate from existing regulations, and where the interest in promoting new, more sustainable solutions is lower than what our environment needs. To sum up, Søuld and fellow counterparts in the industry of new sustainably focused materials, have had to do much more than just develop their innovative product or service. They must reconfigure and persuade an entire value chain to embrace their innovation. Ultimately, they have to help build an entire new industry. Søuld is well on its way, being helped along by key and interesting business partners, research grants and a supportive network of local designers. Today's episode showcases one particular story, as an exemplar of the journey of these small businesses, designers and great thinkers preparing Solutions with the potential to move the world in a better, more sustainable direction. This has been Again&Again&Again, a mini-series of Hearing Architecture, proudly sponsored by Brickworks, made possible with the support of the Alastair Swayn Foundation This episode was recorded during a period of residency with the Danish Arts Association in Copenhagen. Thank you so much for listening, and thank you to our international guests Kirsten of Søuld. Thank you for your drive, aiming at something beyond minor modifications of current practice. And in your offering of functional, sustainable, and beautiful alternatives to traditional building materials that can improve sustainable development whilst also improving human health and well-being. Our sponsor Brickworks, also produces architecture podcasts hosted by Tim Ross. You can find ‘The Art of Living', ‘Architects Abroad, and ‘The Power of Two', at brickworks.com.au or your favourite podcast platform. If you'd like to show your support please rate, review, and subscribe to Hearing Architecture in your favourite podcast app. If you want to know more about what the Australian Institute of Architects is doing to support architects and the community please visit architecture.com.au This is a production by the   Australian Institute of Architects Emerging Architects and Graduates Network, in collaboration with Open Creative Studio. The miniseries Again&Again&Again is proudly supported by the Alstair Swayne Foundation. The Institute production team was Madelynn Jenkins, and Claudia McCarthy, and the EmAGN production team was Daniel Moore and Hilary Duff. Music by Blue Dot Sessions released under Creative Commons Licencing. This content is brought to you by the Australian Institute of Architects Emerging Architects and Graduates Network, in collaboration with Open Creative Studio. This content does not take into account specific circumstances and should not be relied on in that way. This content does not constitute legal, financial, insurance, or other types of advice. You should seek independent verification or advice before relying on this content in circumstances where loss or damage may result. The Institute endeavours to publish content that is accurate at the time it is published, but does not accept responsibility for content that may or will become inaccurate over time.

Hearing Architecture
Jonathan Foote & Ula Kozminska - Case of the Quarried Stone

Hearing Architecture

Play Episode Listen Later Jul 10, 2024 68:37


The Hearing Architecture podcast, proudly sponsored by Brickworks, presents Again and Again and Again, a mini-series hosted by Hilary Duff. Each week, we will bring you interviews and conversations as we seek better ways to understand, harness and deploy the expertise and knowledge of professionals currently within the design community, at home and abroad. Our guests are all experts on circularity within the building industry and share the aim to display that waste is not an accident but the consequence of decisions made at the design stage. Here is our opportunity. We, as designers, have an opportunity to do better. The architectural endeavour yields two distinctive outcomes, the addition of a building and the subtraction of a void. As construction takes shape -a curated assembly of materials, a corresponding void emerges in a location where these materials originally sourced, generally from elsewhere in the world. For years, designers have only been asked to consider result one: the building. But we've entered an age where architecture can no longer look over the impact of where and how materials are exploited. In this episode, we speak with Architects and academics, Jon Foote & Ula Kozminska from Aarhus University in Denmark. Our conversation centres around a fascinating paradigm shift in construction—what they term as 'The New Stone Age.' where architects are again considering the ancient benefits of stone, fuelled by a contemporary sustainability agenda. Jonathan and Ula share recent projects exploring the reintroduction of load-bearing stone, questioning the possibility of creating modern stone buildings without steel, structure, and cladding, hearkening back to traditional methods. Their research prompts critical questions about transitioning to a more custodial form of extraction, aiming to reduce reliance on materials like steel, concrete, and wood—industries often grounded in extractivist principles. For example, they highlight the paradoxical process of concrete: limestone is crushed and burnt, losing 60% of structural strength and therefore requiring steel reinforcement. In contrast, stone, relatively abundant, and with its lower carbon footprint, emerges as a more sustainable option. Yet, the current focus of the stone industry is on decoration—benchtops, basins, facades, and finishes— We have forgotten how to use stone in a way it performs best. Jonathan and Ula stress the need to scrutinize extraction practices, not just to reduce material consumption but also to reimagine responsible approaches to altered landscapes. They emphasize visualizing the connection between buildings and the landscapes where materials are sourced. Together, we explore the potential of natural stone in architecture as an ecology—caring for both what is taken and what is left behind.  This has been Again&Again&Again, a mini-series of Hearing Architecture, proudly sponsored by Brickworks, and made possible with the support of the Alastair Swayn Foundation. This episode was recorded during a period of residency with the Danish Arts Association in Copenhagen.  Thank you so much for listening and thank you to our international guests Jon and Ula for challenging extractivism, and envisioning a future where our buildings not only stand the test of time, but also stand in harmony with the landscapes they emerge from. Let's watch this space and we look forward to speaking with you again in the future. Our sponsor Brickworks also produces architecture podcasts hosted by Tim Ross. You can find ‘The Art of Living', ‘Architects Abroad, and ‘The Power of Two', at brickworks.com.au or your favourite podcast platform. If you'd like to show your support please rate, review, and subscribe to Hearing Architecture in your favourite podcast app. If you want to know more about what the Australian Institute of Architects is doing to support architects and the community please visit architecture.com.au This is a production by the   Australian Institute of Architects Emerging Architects and Graduates Network, in collaboration with Open Creative Studio. The miniseries Again&Again&Again is proudly supported by the Alstair Swayne Foundation. The Institute production team was Madelynn Jenkins, and Claudia McCarthy, and the EmAGN production team was Daniel Moore and Hilary Duff. Music by Blue Dot Sessions released under Creative Commons Licencing. This content is brought to you by the Australian Institute of Architects Emerging Architects and Graduates Network, in collaboration with Open Creative Studio. This content does not take into account specific circumstances and should not be relied on in that way. This content does not constitute legal, financial, insurance, or other types of advice. You should seek independent verification or advice before relying on this content in circumstances where loss or damage may result. The Institute endeavours to publish content that is accurate at the time it is published, but does not accept responsibility for content that may or will become inaccurate over time.

EUVC
Roundtable discussion on ESG becoming a core part of doing business in Europe | E329

EUVC

Play Episode Listen Later Jun 27, 2024 51:50


In today's episode, Andreas discusses the importance of ESG in the venture capital industry with our four guests:Henry Philipson, Director of Marketing and Communications at BeringeaAshley Brown, Sustainability Manager at AtomicoAntonia Whitecourt, Director at SeedcampGrace Savage, ESG Lead at Molten VenturesWe are talking about ESG in VC because ESG_VC recently published an analysis of ESG data collected from 587 startups backed by leading VC firms, including Atomico, Molten Ventures, Bringea, and Seedcamp. ESG_VC is a global network of more than 300 VC firms enabling start-ups to tackle ESG.Join us while diving into the value of ESG for startups, how VCs are working with founders to drive forward the sustainability agenda, and what the future of European ESG looks like. We also address the buzz surrounding ESG, emphasizing the need to focus on building well-governed and responsible businesses.Go to eu.vc for our core learnings and the full video interview

Hearing Architecture
Arnhildur Pálmadóttir - Lava-Forming

Hearing Architecture

Play Episode Listen Later Jun 26, 2024 65:51


The Hearing Architecture podcast, proudly sponsored by Brickworks, presents Again and Again and Again, a mini-series hosted by Hilary Duff. Each week, we will bring you interviews and conversations as we seek better ways to understand, harness and deploy the expertise and knowledge of professionals currently within the design community, at home and abroad. Our guests are all experts on circularity within the building industry and share the aim to display that waste is not an accident but the consequence of decisions made at the design stage. Here is our opportunity. We, as designers, have an opportunity to do better. In this episode, we listen to a thought-provoking discussion with Arnhildur Pálmadóttir, a visionary architect and explorer of new narratives in the built environment.  Arnhildur operates from two architectural offices in Rekjavik Iceland. SAP – a small research and practice-based design studio. and the newly created Lendager Iceland, a local branch to the revolutionary Danish sustainable practice.  In a world where climate change looms large and the responsibility of architects weighs heavy, Arnhildur challenges us to question the status quo and envision new possibilities beyond existing systems. With a studio ethos grounded in both childlike curiosity and scientific rigor, Arnhildur has spent the last four years pushing the boundaries of what's possible in architecture. Arnhildur's quest began at a point of despair over climate change, coupled with a deep fascination for science, technology, and geological exploration. Her studio's research is driven by a desire to connect disparate industries and technologies, seeking innovative solutions to pressing global challenges. Among other things, our conversation queries the fundamental materials of modern construction—concrete, steel, and wood—and confront the stark reality of their carbon footprint. Here Arnhildur prompts us to consider a radical shift: What if our buildings could emerge from geological layers, fashioned from locally-sourced materials in harmony with the natural environment? In Iceland, she has raised the potential of lava as a building material. One that in the last few months, has appeared through eruptions at a frequency beyond forecasts or expectations. Identifying the significant quantities of lava continually produced by the Earth itself, Arnhildur poses a question: Can we harness this abundant resource to build the cities of tomorrow, free from the constraints of traditional materials and their environmental impact?  When we look at the carbon footprint of our usual materials – cement, steel and wood, and consider these in terms of how much we as humans are forecast to build in the coming years, the goals of the UN to maintain global temperatures below 1.5 degree, feels improbable. So Arnhildur suggests that perhaps hypothetical thinking and the magical power of architecture to imagine a new world and new ways to build cities outside the current system; is what is required. This has been Again&Again&Again, a mini-series of Hearing Architecture, proudly sponsored by Brickworks, made possible with the support of the Alastair Swayn Foundation. This episode was recorded during a period of residency with the SIM Icelandic Arts Association in Reykavik. Thank you so much for listening and thank you to our international guest Arnhildur of SAP and Lendager Iceland.  Thank you for demonstrating that speculative projects are important way to open the way for a new debate about architecture and climate change. We look forward to speaking with you again in the future. Our sponsor Brickworks also produces architecture podcasts hosted by Tim Ross. You can find ‘The Art of Living', ‘Architects Abroad, and ‘The Power of Two', at brickworks.com.au or your favourite podcast platform. If you'd like to show your support please rate, review, and subscribe to Hearing Architecture in your favourite podcast app. If you want to know more about what the Australian Institute of Architects is doing to support architects and the community please visit architecture.com.au This is a production by the   Australian Institute of Architects Emerging Architects and Graduates Network, in collaboration with Open Creative Studio. The miniseries Again&Again&Again is proudly supported by the Alstair Swayne Foundation. The Institute production team was Madelynn Jenkins, and Claudia McCarthy, and the EmAGN production team was Daniel Moore and Hilary Duff. Music by Blue Dot Sessions released under Creative Commons Licencing. This content is brought to you by the Australian Institute of Architects Emerging Architects and Graduates Network, in collaboration with Open Creative Studio. This content does not take into account specific circumstances and should not be relied on in that way. This content does not constitute legal, financial, insurance, or other types of advice. You should seek independent verification or advice before relying on this content in circumstances where loss or damage may result. The Institute endeavours to publish content that is accurate at the time it is published, but does not accept responsibility for content that may or will become inaccurate over time.

ESG Now
What is impact materiality?

ESG Now

Play Episode Listen Later Jun 21, 2024 15:22


What is impact materiality, you ask? And how is it different from financial materiality? A fine and important question, listener! In this episode we take you through all the details you need to parse through the most important sustainability-jargon out there. Including, an explanation of the EU's Corporate Sustainability Reporting Directive, or the CSRD, which has its first required reporting cycle due next year. Host: Mike Disabato, MSCI ESG ResearchGuest: Meggin Thwing Eastman, MSCI ESG Research

Culture, Power and Politics » Podcast
Spinoza and Marx on Work

Culture, Power and Politics » Podcast

Play Episode Listen Later Jun 18, 2024 124:27


This is the recording of the latest seminar in our series ‘From Marx to Spinoza: Affect, Ideology, Materiality‘ This time, our own Jason Read discusses his recent book The Double Shift: Spinoza and Marx on the Politics of Work. If you want a more basic introduction to the book then here’s a video, and if […]

Did That Really Happen?
The Northman

Did That Really Happen?

Play Episode Listen Later Jun 17, 2024 44:35


This week we become Robert Eggers completists with an episode on The Northman! Join us as we learn about berserkers, slavery in the Viking era, textiles, and more! Sources: Ben Cartwright, "Making the cloth that binds us. The role of textile production in producing Viking-Age identities," in Viking Worlds: Things, Spaces, and Movement eds. Marianne Hem Eriksen, Unn Pedersen, Bernt Rundberget, Irmelin Axelsen, and Heidi Lund Berg (Oxbow Books), https://www.jstor.org/stable/j.ctvh1dgwk.15  Marie Louise Stig Sørensen, "Gender, Material Culture, and Identity in the Viking Diaspora," Viking and Medieval Scandinavia 5 (2009): 253-69. https://www.jstor.org/stable/45019127  Eva B. Andersson, "Tools, Textil Production and Society in Viking Age Birka," in Dressing the Past, eds. Margarita Gleba, Cherine Munkholt, and Marie-Louise Nosch (Oxbow Books). https://www.jstor.org/stbale/j.ctt1cfr7jb.13  Eirnin Jefford Franks, "Gender in the Viking World," in The Norse Sorceress: Mind and Materiality in the Viking World, eds.LESZEK GARDEŁA, SOPHIE BØNDING, PETER PENTZ (Oxbow Books, 2023). https://www.jstor.org/stable/jj.5699282.8  Rotten Tomatoes: https://www.rottentomatoes.com/m/the_northman Stephen Barker, "10 Behind the Scenes Facts About the Northman" Screen Rant, available at https://screenrant.com/the-northman-behind-the-scenes-facts/ Gabriella Paiella, Interview with Robert Eggers, GQ, available at https://www.gq.com/story/robert-eggers-the-northman-interview Thomas K. Heeboll-Holm, "Piratical Slave Raiding: The Demise of a Viking Practice in High Medieval Denmark," Journal of Scandinavian History 46, 4 (2021) Ben Raffield, "The Slave Markets of the Viking World: Comparative Perspectives on an Invisible Archaeology," Slavery and Abolition 40, 4 (2019) Ruth Mazo Karras, "Concubinage and Slavery in the Viking Age," Scandinavian Studies 62, 2 (1990) H. David Brumble, "Berserks and the Tragedy of Warrior Individualism," Street-Gang and Tribal-Warrior Autobiographies (Anthem Press), https://www.jstor.org/stable/j.ctt2272801.17  Michael P. Speidel, "Berserks: A History of Indo-European "Mad Warriors"," Journal of World History 13, no.2 (2002): 253-90. https://www.jstor.org/stable/20078974  Anatoly Liberman, "Berserks in History and Legend," Russian History 32, no.3/4 (2005): 401-11. https://www.jstor.org/stable/24663272  Owen Rees, "Going berserk," Medieval Warfare 2, no.1 (2012): 23-6. https://www.jstor.org/stable/10.2307/48578628 Erika Ruth Sigurdson, "Violence and Historical Authenticity: Rape (and Pillage) in Popular Viking Fiction," Scandinavian Studies 86, no.3 (2014): 249-67. https://www.jstor.org/stable/10.5406/scanstud.86.3.0249  https://www.nms.ac.uk/explore-our-collections/stories/scottish-history-and-archaeology/lewis-chess-pieces/ 

Com d'Archi
[REDIFF] S4#19

Com d'Archi

Play Episode Listen Later May 23, 2024 50:24


In French in this CDA S4#19 (Monday online), "Materiality and modernity: sustainable simplicity", an interview in french with Jean-Baptiste Pietri, founder of Pietri Architectes – In English in this CDA S4#20 (Wednesday online), "La Porte Bleue, Mediterranean dream", a text written by Anne-Charlotte, and read by Esther.En français dans le CDA S4#19 (lundi en ligne), "Matérialité et modernité : la simplicité durable", une interview en français de Jean-Baptiste Pietri, fondateur de l'agence Pietri Architectes – En anglais dans le CDA S4#20 (Mercredi en ligne), "La Porte Bleue, Mediterranean dream", un texte écrit par Anne-Charlotte, et lu par Esther.___Jean-Baptiste Pietri est l'un de ces rares architectes qui s'autorisent encore le rêve.Il se définit comme un rationaliste romantique, travaillant les courbes, les couleurs et les épaisseurs. Peut-être est-ce dû à sa ville, Marseille, carrefour des civilisations, pleine de soleil et de mutations ? Ou serait-ce plutôt cette irréversible passion pour l'architecture qui le happe dès son enfance ?Dans cet épisode, Jean-Baptiste Pietri raconte Marseille, son agence Pietri Architectes établie depuis 2001 et leurs projets dans toute la France.Le Métier d'architecte est un travail politique. Il convient d'éviter les écueils de la modernité, le manque d'épaisseur. Nous n'avons jamais eu autant besoin de reconstruire, pourtant la construction se trouve culpabilisée face aux défis environnementaux. Comment donc entrer dans une logique de croissance tout en franchissant les nouvelles exigences, jusque dans l'architecture du quotidien ? N'oublions pas l'évidence. Une certaine simplicité dans le dessin est sans doute plus durable qu'un trop-plein. C'est cette simplicité qui donne à Jean-Baptiste Pietri une ‘patte' reconnaissable, bien que ses réalisations s'attachent au contexte et aux particularismes locaux. C'est aussi cette simplicité qui oriente le choix de matière d'un projet, de la pierre à Marseille, du bois à Aix-les-Bains. La question est de trouver un dessin à la fois contemporain et qui plaise, une architecture non consensuelle mais séduisante. Car le beau n'est pas l'ennemi du moderne. Et la modernité n'est pas forcément brutale.Goûter à la douceur du sud et au rêve discret.Bonne semaine et écoute !Portrait teaser © Jean-Baptiste PietriIngénierie son : Julien Rebours____Si le podcast COM D'ARCHI vous plaît n'hésitez pas :. à vous abonner pour ne pas rater les prochains épisodes,. à nous laisser des étoiles et un commentaire, :-),. à nous suivre sur Instagram @comdarchipodcast pourretrouver de belles images, toujours choisies avec soin, de manière à enrichirvotre regard sur le sujet.Bonne semaine à tous ! Hébergé par Acast. Visitez acast.com/privacy pour plus d'informations.

The Progress Report
Taking cybersecurity from an IT issue to a strategic business imperative​

The Progress Report

Play Episode Listen Later May 1, 2024 23:25


The Securities and Exchange Commission (SEC) has adopted rules requiring publicly-traded companies to disclose material cybersecurity incidents they experience and to disclose on an annual basis material information regarding their cybersecurity risk management, strategy, and governance. This requires reporting cyber material incidents within four business days mandating companies be prepared with a robust cyber resilience strategy. ​In this episode, our experts will explore the impact these regulations have on cyber risk management strategies, governance, and processes. Listen as they share insight into how to prepare and what we're learning from recent breaches.Featured ExpertsGreg Spicer, Co-Founder & Chief Revenue Officer, Ostrich Cyber-Risk​John Feezell, Global Security Consultant, Risk Advisory Services, Kyndryl​

Paul's Security Weekly TV
Unraveling the "Materiality" Mystery: A CISO's Guide to SEC Compliance - Mike Lyborg - BSW #347

Paul's Security Weekly TV

Play Episode Listen Later Apr 23, 2024 29:45


The new SEC Cyber Security Rules require organizations to be ready to report cyber incidents. But what do you actually need to do? Mike Lyborg, Chief Information Security Officer at Swimlane, joins Business Security Weekly to discuss how to prepare. In this interview he'll discuss the key element of your preparation, including: Quantification Materiality Evidence Disclosure Show Notes: https://securityweekly.com/bsw-347

Integrating Presence
How You Discern Materiality (Knowing & Seeing – Talk 4 by Pa-Auk Sayadaw)

Integrating Presence

Play Episode Listen Later Apr 23, 2024


This is the fourth talk from the book Knowing and Seeing by the most Venerable Pa-Auk Tawya Sayadaw read by me and is a gift not for sale / to be sold. It is from the Fifth Revised Edition via https://static.sariputta.com/pdf/tipitaka/1221/1pas-01-knowing-and-seeing-5th-rev-ed-pamc-032019pdf.pdf https://www.paaukforestmonastery.org https://www.paaukforestmonastery.org/ebooks

inSecurities
Arbitrary Materiality Standards and “Walking the SPAC Plank”

inSecurities

Play Episode Listen Later Apr 11, 2024 51:56


George Wilson, Director of PLI's SEC Institute (SECI), joins the inSecurities podcast — for a record ninth time! — to discuss highlights from the recent SECI Quarterly Newsletter (sign up HERE), including the SEC's final climate disclosure and SPAC accounting rules, and recent developments at the Public Company Accounting Oversight Board (PCAOB) and Financial Accounting Standards Board (FASB).

All  Angles
Natural Capital: Practical Ways to Assess Financial Materiality for Companies

All Angles

Play Episode Listen Later Apr 2, 2024 39:34


How does biodiversity impact investment portfolios? What are the risks and opportunities to companies from natural capital? In this episode of the All Angles podcast, Pooja Daftary sheds light on calculating the financial materiality of natural capital for companies and offers practical ways for investors to integrate natural capital into an investment strategy. Listen now for insights into building a repeatable process to assess this nascent but existential investment theme.   Chapters: (01:24) How natural capital has developed in the past 18 months (04:40) Starting point for investors to analyze natural capital risks (08:52) Examples of food sector analysis influencing investment thesis (14:08) Challenges to integrating analysis into thesis (18:08) Complexity and interconnectedness of natural capital and net zero (22:23) Engaging with companies to assess financial materiality (33:38) Useful resources for investors to get started in this space (35:29) Where to find standardized information from companies today     This material is intended for investment professional use only and not intended for retail investors. The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results. Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested. Distributed by:  U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER.  Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800.  This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments. Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries. 

Data Protection Gumbo
239: The Executive's Guide to Cybersecurity Incidents, Materiality, and the SEC - Clark Hill PLC

Data Protection Gumbo

Play Episode Listen Later Mar 19, 2024 23:57


Richard Halm, Senior Attorney, Cybersecurity, Data Protection, & Privacy at Clark Hill PLC explores the complexities of the new SEC rule on incident and risk disclosures. We dive into the resurgence of ransomware, the impact of AI on cybersecurity threats, and the critical elements of the SEC's requirements. The episode also covers the crucial concept of materiality in cybersecurity incidents, the strategic role of cyber insurance, and the evolving responsibilities of corporate boards in cybersecurity oversight.

All  Angles
AI Tipping Point: A Deep Dive into Semiconductors

All Angles

Play Episode Listen Later Mar 4, 2024 27:22 Transcription Available


Which semiconductor companies will be long-term winners from the AI boom? What risks do supply chains and energy usage bring to the sector? This episode of the All Angles podcast features Genevieve Gilroy, sector lead for semiconductors and consumer staples at MFS. Genevieve describes the challenges and opportunities in the semiconductor space and explains why valuations matter when navigating the AI hype cycle.   (00:44) Genevieve's career path at MFS (02:22) Differences in analyzing semiconductors versus consumer staples (05:28) How AI is impacting the semiconductor sector (09:17) Assessing risks and returns of AI disruption at company level (13:58) How semiconductors are dealing with supply chain risks (18:41) Materiality of energy usage in the face of sustainability challenges (21:43) Keeping anchored in valuation and away from the AI hype cycle (23:31) Dog walks, The Overstory and the kindness of mentors     This material is intended for investment professional use only and not intended for retail investors.   The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results.   Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested.   Distributed by:  U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER.  Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800.  This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments.   Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries.   

Accounting Matters
It takes two - Understanding the CSRD's double materiality

Accounting Matters

Play Episode Listen Later Feb 15, 2024 44:19


Join us on this episode of Accounting Matters as we discuss the complexities of the CSRD's double materiality framework. We dive into the significance of materiality in sustainability reporting. From understanding the dimensions to practical considerations in the assessment process, we guide our listeners through the intricate world of sustainability reporting under the CSRD.

PwC's accounting and financial reporting podcast
2023 Year-end toolkit: Navigating materiality assessments 

PwC's accounting and financial reporting podcast

Play Episode Listen Later Jan 11, 2024 26:41


In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. In this episode, guest host Kyle Moffatt, PwC National Office Professional Practice leader, sits down with PwC's US Trust Solutions Quality Management leader, Michael Mullen, to help us navigate materiality judgments in a challenging financial environment with an increased risk of fraud and error. In this episode, you'll hear: 2:10 - A discussion of the guiding principles of SAB 99 and its importance in the current macroeconomic environment 5:41 - A refresher on the framework for evaluating materiality and errors in financial statements, including both quantitative and qualitative aspects 7:05 - Observations on the increase in SEC staff comments and requests for SAB 99 analyses to support materiality judgments 8:40 - Recent SEC statements on the increased trends in restatements and revisions, including considerations for preparers and auditors working through materiality assessments and reminders on the control implications 15:55 - A discussion of the role of the audit committee and the importance of proactively engaging with those charged with governance when dealing with materiality judgments 17:45 - Key takeaways for preparers and auditors in navigating the heightened risk of fraud and the significance of understanding the role of each stakeholder in the financial reporting process  21:40 - Final advice for preparers on improving processes and controls to effectively avoid errors For more information on key SEC rules, refer to our publications on cybersecurity disclosures and cybersecurity materiality assessments. Additionally, follow this podcast on your favorite podcast app for upcoming episodes in our Year-end toolkit series. Michael Mullen is PwC's US Trust Solutions Quality Management leader. In this role, he oversees complex client issues, providing technical insights and expertise in support of overall quality. With over 30 years of client service experience, Michael has led numerous global client engagements. Kyle Moffatt is PwC's Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Artist/Mother Podcast
149: Caregiving, Consumerism, and a Love of Materiality with Denise Treizman

Artist/Mother Podcast

Play Episode Listen Later Nov 25, 2023 54:32


My relationship to consumerism and waste is something that really shifted for me when I became a mother. We all feel the pull to consume and to bring objects into our homes, yet the reality is that in creating space for ourselves, we impact our home in a larger-scale way as we damage the planet. […]

The CyberWire
Hacking the ICC. ShroudedSnooper active, simple, and novel. New criminal malware used against Chinese-speakers. More on the materiality of cyberattacks.

The CyberWire

Play Episode Listen Later Sep 20, 2023 31:38


The International Criminal Court reports a "cybersecurity incident." ShroudedSnooper intrusion activity is both novel and simple. Criminal malware targets Chinese-speaking victims. The costs of insider risk. More on the casino attacks (and related social engineering capers). In our Learning Layer segment, Sam Meisenberg drops into a CISSP tutoring session and offers some test-taking tips. Our guest is Aaron Brazelton, Dean of Admissions and Advancement at the Alabama School of Cyber Technology and Engineering. And the Clorox incident shows how one company navigates unfamiliar new SEC rules. Join Sam Meisenberg as he drops into a CISSP tutoring session talking about the difference between due diligence and due care along with some test-taking tips. For links to all of today's stories check out our CyberWire daily news briefing: https://thecyberwire.com/newsletters/daily-briefing/12/180 Learning Layer. Learning about the CISSP certification from (ISC)² Selected reading. War crimes tribunal ICC says it has been hacked (Reuters) International Criminal Court says cybersecurity incident affected its information systems last week (AP News)  Hackers breached International Criminal Court's systems last week (BleepingComputer) New ShroudedSnooper actor targets telecommunications firms in the Middle East with novel Implants (Cisco Talos) ShroudedSnooper's HTTPSnoop Backdoor Targets Middle East Telecom Companies (The Hacker News) Chinese Malware Appears in Earnest Across Cybercrime Threat Landscape (Proofpoint)  Hackers who breached casino giants MGM, Caesars also hit 3 other firms, Okta says (Reuters) Las Vegas casino ransomware attacks: Okta in the spotlight (The Stack)  MGM losing up to $8.4M per day as cyberattack paralyzes slot machines, hotels for 8th straight day: analyst (New York Post)  Caesars reports cyberattack but did not go offline (Top Class Actions)  What Las Vegas tourists need to know about casino hacks (Washington Post)  MGM, Caesars Face Regulatory, Legal Maze After Cyber Incidents (Dark Reading) Clorox Cyberattack Brings Early Test of New SEC Cyber Rules (Wall Street Journal) Learn more about your ad choices. Visit megaphone.fm/adchoices

The Daily Beans
The Materiality Of Lies

The Daily Beans

Play Episode Listen Later Sep 15, 2023 28:04


Friday, September 15th, 2023Today, in the Hot Notes: Special Counsel David Weiss has indicted Hunter Biden on federal firearms charges; Wisconsin's Republican assembly leader has created a panel to review the criteria to impeach Justice Janet Protaseiwicz; Fulton County Judge McAfee has ruled that he will not try all 19 co-defendants together in the 2020 election interference case; threats mount against prosecutors and FBI agents working on the Hunter Biden probe; the Republican controlled Wisconsin senate has voted to oust the state's non partisan election chief; plus Allison and Dana deliver your Good News.Want some sweet Daily Beans Merchhttps://shop.dailybeanspod.com/Check out other MSW Media podcastshttps://mswmedia.com/shows/Follow AG and Dana on Social MediaDr. Allison Gill Follow Mueller, She Wrote on Posthttps://twitter.com/MuellerSheWrotehttps://twitter.com/dailybeanspodhttps://www.tiktok.com/@muellershewrotehttps://instagram.com/muellershewroteDana Goldberghttps://twitter.com/DGComedyhttps://www.instagram.com/dgcomedyhttps://www.facebook.com/dgcomedyPromo CodesThank you, Fast Growing Trees! Get 15% off your entire order. FastGrowingTrees.com/dailybeansGoogle Doc of legislation threatening trans people and their families:LGBTQ+ Legislative TrackingHave some good news; a confession; or a correction?Good News & Confessions - The Daily Beans Listener Survey:http://survey.podtrac.com/start-survey.aspx?pubid=BffJOlI7qQcF&ver=shortFollow the Podcast on Apple:The Daily Beans on Apple PodcastsWant to support the show and get it ad-free and early?https://dailybeans.supercast.techOrhttps://patreon.com/thedailybeansOr subscribe on Apple Podcasts with our affiliate linkThe Daily Beans on Apple Podcasts

The CyberWire
Ransomware and materiality. MetaStealer hits businesses. Two looks at cloud risks. His Highness, the Large Language Model.

The CyberWire

Play Episode Listen Later Sep 14, 2023 25:39


The MGM Resorts incident is now believed to be ransomware, and how does that inform our view of Materiality of a cyber incident? MetaStealer targets businesses. Cloud access with stolen credentials. The cloud as an expansive attack surface. Johannes Ullrich from SANS describes malware in dot-inf files. In our Industry Voices segment Dave speaks with Oliver Tavakoli, CTO at Vectra, on the complexity and challenges of cloud service security. And welcome back, or not, Your Highness the Large Language Model, Prince of Nigeria. For links to all of today's stories check out our CyberWire daily news briefing: https://thecyberwire.com/newsletters/daily-briefing/12/176 Selected reading. Caesars Entertainment Paid Millions to Hackers in Attack (Bloomberg)  Caesars Paid Ransom After Suffering Cyberattack (Wall Street Journal)  The Cyberattack That Sent Las Vegas Back in Time (Wall Street Journal)  Pro Take: MGM Casino Hack Shows Challenge in Defending Connected Tech (Wall Street Journal)  ALPHV Ransomware Used Vishing to Scam MGM Resorts Employee, Researchers (Hackread) FBI probing MGM Resorts cyber incident as some casino systems still down (Reuters)  MGM Resorts says cyberattack could have material effect on company (NBC News)  MGM Resorts cybersecurity breach could cost millions, expert says (KLAS)  MGM Resorts shuts down some systems because of a “cybersecurity issue.” (Updated.) (CyberWire) macOS Info-Stealer Malware 'MetaStealer' Targeting Businesses (SecurityWeek)  “Authorized” to break in: Adversaries use valid credentials to compromise cloud environments (Security Intelligence)  Unit 42 Attack Surface Threat Report (Palo Alto Networks) The Nigerian Prince is Alive and Well: Cybercriminals Use Generative… (Abnormal)  Learn more about your ad choices. Visit megaphone.fm/adchoices