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...

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...