CSR Research: Sustainability Reporting

Companies’ likelihood of disclosing information about their water management voluntarily is impacted mostly by internal factors, including self-regulation and internal governance measures, and external factors, including operating in a water-intensive industry.

RESEARCH BRIEF - Having existing emissions commitments, in addition to company and country-level factors, plays a role in whether government environmental policies reduce emissions at a company.

RESEARCH BRIEF - Firm-specific characteristics—such as stock exchange cross-listing—have greatest influence on number of ESG disclosures.

RESEARCH BRIEF - Researchers studied more than 2,200 companies to analyze the effect of winning any CSR award on financial performance, as measured by Tobin’s Q.

RESEARCH BRIEF - Researchers studied ESG information from a wide variety of sources—including reports by analysts, media, advocacy groups, and government regulators— for 3,000 companies...

RESEARCH BRIEF - Researchers examined more than 1,500 bonds from S&P 500 companies and the firms’ ESG scores to determine if there is a relationship between a company’s score and their cost of debt.

RESEARCH BRIEF - Researchers studied firm ESG reporting across 36 countries with both developed and developing economies to understand what factors might influence whether a firm would report ESG metrics in alignment with SDGs.

RESEARCH BRIEF - To investigate the relationship between ESG disclosure and future earnings risk, researchers studied disclosure scores and analyst forecast data for 1,004 S&P Global 1200 firms