Sustainability versus The System: An Operator's Perspective

• DOI: http://doi.org/10.1111/jacf.12114
• Author: Ken Pucker
• Date: 01 June 2015
• Published date: 01 June 2015

VOLUME 27 | NUMBER 2 | SPRING 2015

APPLIED CORPORATE FINANCE

Journal of

In This Issue: Sustainability and Shareholder Value

Meaning and Momentum in the Integrated Reporting Movement 8Robert G. Eccles, Harvard Business School,

Michael P. Krzus, Mike Krzus Consulting, and

Sydney Ribot, Independent Researcher

Sustainability versus The System: An Operator’s Perspective 18 Ken Pucker, Berkshire Partners and Boston University’s

Questrom School of Business

Transparent Corporate Objectives—

A Win-Win for Investors and the Companies They Invest In

28 Michael J. Mauboussin, Credit Suisse, and

Alfred Rappaport, Kellogg School of Management,

Northwestern University

Integrated Reporting and Investor Clientele 34 George Serafeim, Harvard Business School

An Alignment Proposal: Boosting the Momentum of Sustainability Reporting 52 Andrew Park and Curtis Ravenel, Bloomberg LP

Growing Demand for ESG Information and Standards:

Understanding Corporate Opportunities as Well as Risks

58 Levi S. Stewart, Sustainability Accounting Standards

Board (SASB)

ESG Integration in Corporate Fixed Income 64 Robert Fernandez and Nicholas Elfner,

Breckinridge Capital Advisors

The “Science” and “Art” of High Quality Investing 73 Dan Hanson and Rohan Dhanuka,

Jarislowsky Fraser Global Investment Management

Intangibles and Sustainability:

Holistic Approaches to Measuring and Managing Value Creation

87 Mary Adams, Smarter-Companies

Tracking “Real-time” Corporate Sustainability Signals

Using Cognitive Computing

95 Greg Bala and Hendrik Bartel, TruValue Labs, and

James P. Hawley and Yung-Jae Lee, Saint Mary’s

College of California

Models of Best Practice in Integrated Reporting 2015 108 Robert G. Eccles, Harvard Business School,

Michael P. Krzus, Mike Krzus Consulting, and Sydney Ribot,

Independent Researcher