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TheCorporateCounsel

TheCorporateCounsel.net

A basis for research and practical guidance focusing on federal securities laws, compliance & corporate governance.

DealLawyers

DealLawyers.com

An educational service that provides practical guidance on legal issues involving public and private mergers & acquisitions, joint ventures, private equity – and much more.

CompensationStandards

CompensationStandards.com

The “one stop” resource for information about responsible executive compensation practices & disclosure.

Section16.net

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Widely recognized as the premier online research platform providing practical guidance on issues involving Section 16 of the Securities Exchange Act of 1934 and all of its related rules.

PracticalESG

PracticalESG.com

Keeping you in-the-know on environmental, social and governance developments

The nomenclature of ESG is constantly changing. “ESG” fell out of fashion years ago, being supplanted by “sustainability.” Now there’s evidence that “sustainability” is on the decline and that companies are shifting to “resilience” language. A recent analysis from S&P Global tracks the use of these three terms over earnings call transcripts from 2017 to the present. Their main findings state:

“Analysis of earnings call transcripts shows that mentions of the terms ‘ESG,’ ‘sustainability’ and ‘resilience’ have evolved over time. Among US-listed companies, we see that mentions of ‘ESG’ drop after peaking in early 2021. Mentions of the word ‘sustainability’ peaked at the start of 2022 and have tapered but remain high. The word ‘resilience’ is on the rise, creeping back toward its peak during the COVID-19 pandemic — another period of massive disruption. “

Of course the big question is: so what? As Shakespeare puts it: What’s in a name? I, for one, would argue that the answer is “quite a lot.” Nomenclature frames our thinking and colors our perspective. The ESG-to-sustainability pivot came when anti-ESG arose and started making trouble for companies that openly promoted their ESG programs. However, it also accompanied the silent fall-off of DEI as a main element in ESG’s purview. Therefore, “sustainability,” which doesn’t necessarily exclude DEI, but which evokes environmental connotations, framed an increasingly nature- and emissions-focused movement.

Presently, shifting to resilience language may reveal something deeper about the state of the field. The term resilience conjures a defensive image. To be resilient is to persevere through hardship. Resilience puts risk, risk mitigation, and risk avoidance at the top of mind. Increasingly, the conversation around climate is shifting from “how do we create a healthy environment” to “how do we survive a hostile environment?” These two aren’t mutually exclusive, and I’m not trying to say that the resilience terminology is a bad thing. Resilience is a more serious word. It underlines the threats posed by climate change and puts our profession front and center as a bulwark against them. It also highlights the business imperative that makes this field crucial. All of that said, don’t expect our name to change to PracticalResilience.com anytime soon. That one just doesn’t have the same ring to it.

Our members can learn more about the ESG business case here.

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The Editor

Zachary Barlow is a licensed attorney. He earned his JD from the University of Mississippi and has a bachelor’s in Public Policy Leadership. He practiced law at a mid-size firm and handled a wide variety of cases. During this time he assisted in overseeing compliance of a public entity and litigated contract disputes, gaining experience both in and outside of the courtroom. Zachary currently assists the PracticalESG.com editorial team by providing research and creating content on a spectrum of ESG… View Profile