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...

Do on-package sustainability claims lead to both better product performance and category growth (and thus to a better world)? We conducted a large-scale study of actual consumer purchasing behavior using IRI retail scanned barcode data at point of sale from 2013-2018. We analyzed 36 consumer...

Practitioners and researchers struggle with valuing the return on sustainability investment (ROSI). We apply a five-step methodology that systematically monetizes sustainability actions to answer a key question: Do sustainable practices lead to a positive financial return for the business? We...

The global Reality of Aid Network has been working in preparation for Busan alongside CSO colleagues from women’s rights organizations, trade unions, farmers’ organizations, faith-based organizations, and many other CSOs in developing and donor countries. They have been engaging in...

A diverse group of institutional investors and corporations are driving a movement to encourage corporate CEOs to present their organization's long-term plan to institutional investors. Long-term plans may be perceived as additive to existing disclosures. Given that companies must comply with...

In this paper, we identify content elements essential to an effective investor-facing CEO-delivered long-term plan. We also set out key themes that leading CEOs have addressed in long-term plan presentations delivered at CEO-Investor Forums. We identify why each theme is an enduring subject of...

Our work on this project seeks to understand and compare the different methods by which corporations have developed the long-term plans delivered at CECP Strategic Investor Initiative CEO Investor Forums. Through this project we developed insights into how organizational process, cross-team...

There has been much debate about the relationship between a company’s pursuit of purpose and the value it creates for both stakeholders and shareholders. Recent studies have shown broad company statements of purpose may create a false façade that is unsupported by changes to company...

How much forward-looking information do public companies disclose, including on ESG themes? Do they provide targets and KPIs on themes key to long-term value creation? In this paper, we analyze the accessibility, quantity, and time frame of forward-looking information disclosed by the 25...