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

NYU Stern Center for Sustainable Business; and CEO Investor Forum at CECP, 2020

22 Pages Posted: 19 Jun 2020

See all articles by Kevin Eckerle

Kevin Eckerle

Stern Center for Sustainable Business

Brian Tomlinson

CECP

Tensie Whelan

NYU Stern Center for Sustainable Business

Date Written: May 27, 2020

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.

Keywords: Corporate Governance, ESG, Sustainability, Disclosure, Corporate Accountability, Investments, Corporate Performance

JEL Classification: G10, G14, G2, G23, M1, M2, M4

Suggested Citation

Eckerle, Kevin and Tomlinson, Brian and Whelan, Tensie, ESG and the Earnings Call: Communicating Sustainable Value Creation Quarter by Quarter (May 27, 2020). NYU Stern Center for Sustainable Business; and CEO Investor Forum at CECP, 2020. Available at SSRN: https://ssrn.com/abstract=3607921

Kevin Eckerle

Stern Center for Sustainable Business ( email )

Bobst Library, E-resource Acquisitions
20 Cooper Square 3rd Floor
New York, NY 10003-711
United States
2129980412 (Phone)
10024 (Fax)

Brian Tomlinson (Contact Author)

CECP ( email )

5 Hanover Square, Suite 2102
New York, NY 10004
United States

Tensie Whelan

NYU Stern Center for Sustainable Business ( email )

44 West 4th St.
New York, NY 10012
United States
19175099642 (Phone)

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
381
Abstract Views
1,540
rank
84,693
PlumX Metrics