Does ESG Negative Screening Work?

by Robert G. Eccles | Sep 23, 2022 | Articles 2022, News & Analysis

Robert G. EcclesauthorFollow SustainabilityTenured Harvard Business School professor, now at Oxford University. We revisit the firm value and pricing implications of the negative screening of sin stocks. Unlike prior work, we find that institutional ownership and...

Addressing System-Level Risks For Maximizing Long-Term Financial Returns

by Robert G. Eccles | Sep 23, 2022 | Articles 2022, News & Analysis

Robert G. EcclesauthorFollow SustainabilityTenured Harvard Business School professor, now at Oxford University. I have written about the polarization around ESG and how some Republicans are even weaponizing the concept, to the detriment of their own voters. Most...

The Complex, Contentious, and Changing Nature of Financial Reporting Standards

by Robert G. Eccles | Jul 27, 2022 | Articles 2022, News & Analysis

Robert G. EcclesauthorFollow SustainabilityTenured Harvard Business School professor, now at Oxford University. In The Long and Winding Road to Financial Reporting Standards we reviewed the history of how accounting standards came to exist in the U.S. as Generally...

A Tutorial On ESG Investing In The Oil And Gas Industry For Mr. Pence And His Friends

by Robert G. Eccles | Jul 27, 2022 | Articles 2022, News & Analysis

Robert G. EcclesauthorFollow SustainabilityTenured Harvard Business School professor, now at Oxford University. Former Vice President Mike Pence is not a professional investor. In fairness, neither am I. Good investing is a difficult and complex thing to do. So let me...

Activist Investing And ESG: A Conversation With Dianne Mckeever

by Robert G. Eccles | Jul 27, 2022 | Articles 2022, News & Analysis

Robert G. EcclesauthorFollow SustainabilityTenured Harvard Business School professor, now at Oxford University. Last month I sat down with Dianne McKeever, the Co-founder and CIO of Ides Capital, an impact activist investor. We met one morning at a Le Pain Quotidien...

The Long and Winding Road to Financial Reporting Standards

by Robert G. Eccles | Jul 27, 2022 | Articles 2022, News & Analysis

Robert G. EcclesauthorFollow SustainabilityTenured Harvard Business School professor, now at Oxford University. It is currently an exciting time in the world of setting standards for sustainability reporting. It is also a complex and confusing one. Last year saw the...

The Credibility Of EFRAG’s Sustainability Reporting Standards Is At Risk

by Robert G. Eccles | Jul 27, 2022 | Articles 2022, News & Analysis

Robert G. EcclesauthorFollow SustainabilityTenured Harvard Business School professor, now at Oxford University. Speed is not always your friend. Sometimes it’s better to take the time to make the right decision than to rush to meet a false deadline. In this instance I...