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

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)

Tensie Whelan

NYU Stern Center for Sustainable Business ( email )

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

No contact information is available for Brian Tomlinson

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
2,154
Abstract Views
11,771
Rank
13,084
PlumX Metrics