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Articles by Ian Hodges
Australian War Memorial, New Galleries, Opened April 2026
Advanced search Australian Historical Studies Latest Articles Submit an article Journal homepage Full Article Figures & data Citations Metrics Reprints & Permissions Read this article /doi/full/10.1080/1031461X.2026.2732301?needAccess=true Click to increase image sizeClick to decrease image size Disclosure statement No potential conflict of interest was reported by the author(s).
What My Regrets Taught Me About Living
Ian Hodges · Follow 6 min read · -- I wanted to share something deep and personal as part of a larger series I wanted to present about my life, the lessons I learned from it, and what I hoped to teach people from it. In the early part of the 2010s, I experienced a metaphorical whirlwind. September 11th, 2012. After days of my mother being hospitalized for a subarachnoid hemmorage, my family weighed the difficult choice of permanently cutting her life support.
Can the CSDDD Tame Abuses in the Clothing, Fashion, and Other Industries? - The European Financial Review
By Tim Bovy and Ian Hodges The Corporate Sustainability Due Diligence Directive (CSDDD) is a landmark EU legislation that requires large companies operating in the EU to identify, prevent, and mitigate negative impacts on human rights and the environment throughout their value chains. The directive applies to EU companies with more than 1,000 employees and €450 million in global revenue, as well as to large non-EU companies generating over €450 million in the EU.
The European Financial Reporting Advisory Group Data Quality Requirements Can Increase Business Value - The European Financial Review
By Tim Bovy and Ian Hodges In 2006, Professor Clive Humby coined the phrase: “Data is the New Oil.” He didn’t mean raw data, but that which has been refined, ensuring its quality, and thus increasing its value. Until now, for businesses the main focus has been on financial data.
How Human Rights Pervades ESG - The World Financial Review
By Tim Bovy and Ian Hodges A criticism of Environmental, Social, and Governance (ESG) over the years has been that it is so broad as to be meaningless. We would argue that, on the contrary, it needs its breadth to capture the interlinking qualities of ESG, which is more like a Venn diagram than a set of neatly contained boxes. Human rights provide a good example.
The Fungibility of Environmental, Social, and Governance Reporting
For all organisations, there is the need for ESG reporting to be interoperable because it impacts the ability of organisations to streamline their reporting processes and communicate what is being done to their stakeholders, effectively.
Preparing for Mandatory Reporting Under the EU’s Corporate Sustainability Reporting Directive is Essential
By Tim Bovy and Ian Hodges The date for the initial filing of mandatory reports is fast approaching. The European Union Corporate Sustainability Reporting Directive (CSRD) took effect on 5 January 2023, replacing the Non-financial Information Disclosure Directive (NFRD) of 2014. Companies already subject to the NFRD must begin reporting in January 2025 on their 2024 financial year. Initially, the new rules will apply to the approximately 11,800 companies that came under the NFRD.
The Board’s Responsibility for Internal Control of Non-Financial Reporting
By Tim Bovy and Ian Hodges It is only a matter of time before the SEC’s proposed rules for Environment, Social, and Governance (ESG) reporting evolve into Sarbanes-Oxley style legislation, providing welcomed guidelines and coherence to the current “alphabet soup” of over 600 reporting standards.
Developing a Strategy for Managing Non-Financial Environment, Social, and Governance (ESG) Risks and Opportunities
By Tim Bovy, Ian Hodges, and David Ryan In Business, everything flows from strategy. Strategy requires that organisations prepare detailed assessments of risks and opportunities, and then find the ways and means to achieve their business objectives in response to those risks and opportunities. Today, and for the foreseeable future, this will necessitate being able to identify and manage the risks and opportunities that arise from non-financial environment, social, and governance (ESG) issues.
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