A Preliminary Analysis of SASB Reporting: Disclosure Topics, Financial Relevance, and the Financial Intensity of ESG Materiality

• Author: Cristiano Busco,Robert G. Eccles,Costanza Consolandi,Elena Sofra
• Published date: 01 June 2020
• DOI: http://doi.org/10.1111/jacf.12411
• Date: 01 June 2020

IN THIS ISSUE:

Sustainable

Financial

Management

VOLUME 32

NUMBER 2

SPRING 2020

APPLIED

CORPORATE FINANCE

Journal of

10 China’s Economy Is Not Overtaking America’s

Michael Beckley, Tufts University and American Enterprise Institute

24 An Honorable Harvest: Universal Owners Must Take Responsibility

for eir Portfolios

Frederick Alexander, The Shareholder Commons

31 Global Public-Private Investment Partnerships: A Financing Innovation

with Positive Social Impact

Patrick Bolton, Columbia University, Xavier Musca, Crédit Agricole Group, and

Frédéric Samama, Amundi Asset Management

42 Columbia Law School Roundtable on e Future of Capitalism

Panelists: Sir Paul Collier and Colin Mayer, University of Oxford; Alan Schwartz,

Guggenheim Partners; and Steve Pearlstein, George Mason University.

Moderated by Kristin Bresnahan, Millstein Center, Columbia Law School.

64 Sustainability at Walmart: Success over the Long Haul

Katherine Neebe, Walmart

72 How One Company Drives Ownership Behavior To Innovate and

Create Shareholder Value: e Case of Varian Medical Systems

J. Michael Bruff, Varian Medical Systems, and Marwaan Karame, Fortuna Advisors

78 Attracting Long-Term Shareholders

Sarah Keohane Williamson and Ariel Babcock, FCLTGlobal

85 Embedding Sustainability Performance and Long-Term Strategy

in the Earnings Call

Kevin Eckerle and Tensie Whelan, New York University Stern School of Business,

and Brian Tomlinson, Chief Executives for Corporate Purpose

100 Using the Return on Sustainability Investment (ROSI)

Framework to Value Accelerated Decarbonization

Kevin Eckerle and Tensie Whelan, New York University Stern School of Business, Bryan DeNeve

and Sameer Bhojani, Capital Power, and John Platko and Rebecca Wisniewski, ALO Advisors, LLC

108 “Non-Financial” Is a Misnomer, but Doesn’t Have to Be a Missed

Opportunity

Gail Glazerman and Jeff Cohen, Sustainability Accounting Standards Board

117 A Preliminary Analysis of SASB Reporting: Disclosure Topics,

Financial Relevance, and the Financial Intensity of ESG Materiality

Cristiano Busco, University of Roehampton and LUISS University, Costanza Consolandi,

University of Siena, Robert G. Eccles, University of Oxford, and Elena Sofra, LUISS University