I’ve teased it for weeks and now it is available – our Compendium of Sustainability Financial Disclosures: Over 100 Selected U.S. Publicly Traded Companies.
This first-of-its-kind Compendium summarizes accounting and regulatory disclosure mandates impacting sustainability topics, with excerpts from over 100 U.S. publicly traded companies on financial values relating to sustainability programs publicly disclosed in financial statements and corporate sustainability/ESG reports.
Our research found a surprising disparity in how U.S. publicly traded companies treat sustainability in financial reports. Even in sustainability/ESG reports, financial elements focus heavily on spending. Few U.S. companies explicitly report returns or upsides of their programs in formal disclosures. Investors, activists, regulators and others are left to make their own assumptions about the value of corporate sustainability.
Only 27% of companies disclose financial benefits of sustainability in 10-Ks; 34% do so in sustainability/ESG reports.
The publication also features a list of relevant and meaningful financial metrics/values that can be generated from sustainability data already gathered by companies, as well as guidance on how to use this information.
You may be tempted to turn to general AI systems to replicate our results but we compared our results to those produced by common, publicly available artificial intelligence systems and found significant discrepancies and omissions in the AI results versus manual reviews of the source documents, demonstrating that the research cannot be replicated accurately using general AI systems.
This exciting compendium, research and guidance – including an overview of US financial disclosure and accounting frameworks as they apply to sustainability, written by securities law experts – can be purchased by anyone at an extremely attractive price.
Interested in a full membership with access to the complete range of benefits and resources? Sign up now and take advantage of our no-risk “100-Day Promise” – during the first 100 days as an activated member, you may cancel for any reason and receive a full refund. But it will probably pay for itself before then.
Members also save hours of research and reading time each week by using our filtered and curated library of ESG/sustainability resources covering over 100 sustainability subject areas – updated daily with practical and credible information compiled without the use of AI.
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Practical Guidance for Companies, Curated for Clarity.