Companies are increasingly hearing that corporate sustainability matters. Members joined the NACD Utah Chapter as Dr. Jeffrey Hales, Chair of the Sustainability Accounting Standards Board, described the current ESG landscape and trends in sustainability measurement and reporting, including standard setting activity and potential regulatory changes that could affect companies.
Charles T. Zlatkovich Centennial Professor of Accounting
Jeffrey Hales teaches at the University of Texas at Austin, where he is the Charles T. Zlatkovich Centennial Professor of Accounting. He is a graduate of the accounting program at Brigham Young University and received his Ph.D. from Cornell University.
His research interests center on accounting standard setting and regulation, individual decision making, and behavioral finance, using techniques from applied game theory, experimental economics, and psychology. His research has appeared in The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Review of Accounting Studies, and the Journal of Financial Economics, among other journals. He currently serves as an editor for Contemporary Accounting Research and sits on the editorial boards of The Accounting Review and Accounting Organizations and Society.
Since 2018, he has served as the Chair of the 9-person Standards Board at Sustainability Accounting Standards Board (SASB). In his role as Chair, he oversees the agenda setting and due process associated with the SASB standards development and maintenance. Before serving on the Standards Board, he chaired the Standards Council for the SASB.
During the 2009-10 academic year, Dr. Hales was a Research Fellow at the Financial Accounting Standards Board (FASB) in Norwalk, CT. In addition, he served as a member of the FASB’s Financial Accounting Standards Advisory Council from 2016-2019. He currently sits on the Climate Disclosure Standards Board and the Financial Reporting Council’s Future of Corporate Reporting Advisory Group.