Linda Lowson

Current Activities:

We provide the leading independent professional education, advisory, and research on Global ESG Regulation, ESG Regulatory and Voluntary Reporting, and ESG Regulatory Policy. Our content focuses upon the ESG regulatory and voluntary reporting responsibilities, requirements, liabilities, and system/process implementation and upgrading—for Boards, C-Suites, Pension Funds, Asset Managers, Analysts, External Auditors, and other financial reporting supply chain stakeholders.

Our 5-year multi-million-dollar Research Program developed a proprietary Knowledge Base of global ESG regulation, voluntary reporting, and capital market intelligence which underpins our education and advisory and is continuously updated. The cornerstone of this Research Program was our CSR Insight™ Study, which completed rigorous technical, legal, regulatory, and capital market analyses of:
1. How existing and new corporate securities, accounting, and stock exchange regulation worldwide apply to material ESG issues, and the regulatory consequences of “materiality” status;
2. The associated new requirements and liabilities for the entire financial reporting supply chain, including Boards, C-Suites, Pension Funds, Asset Managers, Analysts, External Auditors, and other stakeholders;
3. How the various ESG regulatory and voluntary reporting schemes can be aligned with technical development of correlation matrices;
4. Current widespread regulatory compliance violations and system deficiencies;
5. Corporate governance, risk management, and IT enterprise system/process upgrade requirements to enable proper analysis, management, and reporting of ESG issues; and
6. The global capital market impacts of ESG regulatory and voluntary reporting, including the paradigm shift in the global capital market risk environment caused by the incipient risks of underreported ESG risks and opportunities.

A key finding of our landmark CSR Insight™ Study was that an estimated 60% or more of large and mid-sized public companies worldwide are in violation of SEC disclosure requirements on ESG issues, causing a significant percentage of SEC filings to be materially misleading, inaccurate, or even fraudulent, which triggers serious liabilities for the C-Suite, Board, External Auditor, Asset Manager, and for a broad range of capital market transactions. Our education, training, and advisory services provide solutions to address this increasingly serious problem.


Linda M. Lowson, Esq., Founder and CEO, is an internationally recognized expert on global ESG and financial regulation, reporting, and capital market issues. Prior to founding the Global ESG Regulatory Academy™ and CSR Insight™ LLC, she served for 25 years as a legal, strategic, financial, and senior business management adviser to Global 1000 companies, financial institutions, institutional investors, and governmental agencies. During this time, she practiced law with Shearman and Sterling LLP and Proskauer Rose LLP in New York City, and served as a Senior Partner at Arthur Andersen LLP in New York City. At Arthur Andersen, she launched and led the U.S. Financial Services Strategy Practice, and served as a Member of Andersen’s Financial Services Executive Leadership Team and Global Thought Leadership Team. Ms. Lowson’s current industry activities include: Fellow of the Governance & Accountability Institute; Member of the Network for Sustainable Financial Markets; and Member of the Financial Sector Industry Working Group of the Sustainability Accounting Standards Board. Ms. Lowson holds a Juris Doctor degree from Cornell Law School with International Law Specialization and an LL.M. degree in Taxation from New York University Law School.


  • Discourse with financial regulators, policymakers, and capital market stakeholders globally to develop a harmonized approach to, and a comprehensive and consistent framework for, financial reporting of materiality ESG issues.
  • Engagement with a community of policy thinkers and experts to explore and debate standards, policies, definitions, metrics, and guidance for this harmonized ESG financial reporting framework.
  • Facilitating the alignment of global ESG regulatory and voluntary reporting.

Email:  llowson[at] or csr-insight[at]