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" ... How you establish comparability depends on what you decide to highlight and ignore. These choices can lead to significant differences, depending on how each person frames–or presents–the description. Moreover, framing also leads to fading–where you no longer simply ignore factors that are different between cases, you don’t even recognize that they exist. ... "
" ... Sustainable investing. There are over 600 environmental, social, and governance (ESG) frameworks globally. Two of the most widely accepted among investors are the Sustainability Accounting Standards Board (SASB) industry-specific standards, developed based on extensive feedback from companies, investors, and other market participants as part of a transparent, publicly-documented process and the Global Reporting Initiative (GRI) sustainability reporting framework. SASB’s Investor Advisory Group consists of investors with $34 trillion in AUM who are committed to improving the quality and comparability of sustainability-related disclosure to investors. Similarly, GRI reports are produced in 100 countries and recommended by regulators as a way to meet sustainability reporting requirements in Taiwan and Denmark. ... "
" ... The closest available alternative to the PRP is the so-called 4% rule for drawing on financial assets, which calls for payments equal to 4% of financial assets. To increase comparability with PRP, I add a HECM tenure payment based on the retiree’s home value. The tenure payment provides a fixed monthly stipend for as long as the retiree resides in his house. In addition, I reset the withdrawal rate from 4% to the rates of return used by both PRP and 4% rule. ... "