Work

ESG and the Earnings Call: Communicating Sustainable Value Creation Quarter by Quarter

Year: 2020

Type: preprint

Abstract: In this paper, we begin by discussing concerns that existing reporting practices, including those used on quarterly earnings calls, underweight ESG disclosures and amplify short-term pressures on corporate management. We survey the broad market trends that are encouraging greater focus on ESG and long-term strategy disclosures. Building on extensive interactions with market participants, including sell-side analysts, we set out practical recommendations and a framework for how issuers can embed disclosures on ESG and long-term strategy into the content of the quarterly earnings call. These recommendations can be readily ope-rationalized to meet the increased demand for ESG and long-term strategy information across the reporting ecosystem.

Source: SSRN Electronic Journal

Authors: Kevin Eckerle, Brian Tomlinson, Tensie Whelan

Institutions: Centre d'Études Constitutionnelles et Politiques, New York University

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W3030737291

Cites:

Cited by: 4

Related to: 10