The following eulogy was delivered by Paul Hawken at a memorial service honouring Ray Anderson held in Atlanta on August 11, 2011.

We manage what we measure (and report) - it's a truism, but no less valid for that.  We believe that the time is now right to ask whether we have been measuring the right things in the right way and communicating them appropriately to the right people.

In this speech, delivered to the Meeting of the Experts Group on Disclosure of Non-Financial Information by Companies, Dr. Steve Waygood discusses the need for greater levels, and uniformity, of discloure by companies on non-financial issues in order to better ensure long-term, sustainable, value creation for both investors and their investee companies. Dr. Waygood goes on to address four key questions regarding how and why to proceed with this aim, and sets out Aviva Investors' position.

Marking the 20th Anniversary of SRI in the Rockies offers more than an opportunity to review the hard-won progress of investors to prove that socially responsible investing is viable and now clearly out-performs traditional mainstream investing.  Since the credit crises of 2008-2009, we can now assert with confidence that investing for long-term sustainability and taking ESG factors as material to asset valuation could have actually helped avert these crises.   We investors are now winning the paradigm battle and cite the evidence to show that the Efficient Market Hypothesis (EMH) is bunk and by the same token show that the Modern Portfolio Theory (MPT), the Capital Asset Pricing Model (CAPM) and, yes, even the sacred tenets of the "rational investor" and the Black-Scholes Merton Options Pricing Model all are part of history.