NIRI Resources

NIRI, 2019 Annual Conference, June 2019 (replays will be posted soon). 

NIRI Webinar, "ESG Reporting Basics -- A Primer for IR Professionals," May 2019 (replay).

NIRI, ESG Policy Statement, January 2019.

NIRI Webinar Replay, "How Should IR Teams Approach ESG Disclosure," January 2019.

NIRI Webinar Replay, "Changing the Conversation: Sharing Your Company's Long-Term Plans," November 2018

NIRI Webinar Replay, "A Practical and Updated Take on ESG," May 2018.

NIRI, IR Update, "Preparing for the Year of 'S,'" May-June 2018.

Elisse Walter, "Commentary: Witnessing an Evolution: Investors Driving Demand for Sustainability Disclosure," IR Update, September 2017.

NIRI, IR Update, "Shareholder ESG Proposals On the Rise," September 2017.

Pamela Styles, "The Current State of Sustainability Communications," IR Update, June-July 2017

NIRI Webinar Replay, "Sustainability Reporting and Disclosure: How Is This Important for IR?" March 2017

NIRI Comment Letter on
Business and Financial Disclosure Required by Regulation S-K, August 2016.

Barb Brown and Mike Wallace, BrownFlynn, "The ESG Disruption: Don't Be Left Behind," IR Update, March 2016.

NIRI-MIT Sloan School, “Corporate Sustainability Communications Practices Report” 2015

NIRI, IR Update, "How Green Are Your Disclosures?" September 2014.

NIRI, IR Update,  "Shareholder Value: A Myth?" March 2014 (interview with Professor Lynn Stout).

NIRI, Executive Alert, "NIRI Survey Reveals Current Member Posture Towards Sustainability," March 2009.

 

Additional Resources

ESG Activism  

Davis Polk & Wardwell LLP, "ESG in the US: Current State of Play and Key Considerations for Issuers," July 2019.

Pamela Styles, Next Level Investor Relations, "ESG/Sustainability: Anticipating 2019 On The Heels Of 2018 Developments," February 2019

BlackRock, "Larry Fink’s Annual Letter to CEOs: Purpose & Profit," January 2019.

Edelman, "5 Best Practices for ESG and Passive-Investor Activism," January 2019.

Leaders Arena, "Effective ESG Communication Strategies to Address Increasing Investor Collaboration," September 2018.

Sally Curley, Hong Kong Institute of Chartered Secretaries, "The ESG Imperative," August 2018

Clermont Partners, “The New ESG Communications Mandate,” June 2018.

Sally Curley and Carol Nolan Drake, Corporate Secretary magazine, "Tackling ESG: Investors’ Messages for Governance Teams," May 2018.

Sally Curley and Carol Nolan Drake, Corporate Secretary magazine, "Tackling ESG: Concerns About Regulation and Materiality," May 2018.

Pamela Styles, "ESG / Sustainability – Are Companies Realizing Real ROI?" May 2018.
BlackRock, "Larry Fink’s Annual Letter to CEOs: A Sense of Purpose," January 2018.

Denise Kuprionis and Pamela Styles, "Translating Sustainability into a Language Your Board Understands," February 2017

 

ESG Disclosure/Integrated Reporting

McKinsey & Co., "More than values: The value-based sustainability reporting that investors want," August 2019

NIRI Webinar, "ESG Reporting Basics -- A Primer for IR Professionals," May 2019 (replay).

Nasdaq, ESG Reporting Guide, May 2019

International Integrated Reporting Council (IIRC), U.S. Resources.

CPA Journal, An Interview with Richard Howitt, IIRC CEO," March 2019.

Hilary Young, Etsy, "Why Etsy Is Integrating Our Sustainability Reporting With Our Financial Reporting," February 2019.

Nareit, "Guide to ESG Reporting Frameworks," February 2019

Edison Electric Institute, ESG Voluntary Reporting Templates

Meeting of the SEC's Investor Advisory Committee, Discussion Regarding Disclosures on Sustainability and Environmental, Social, and Governance Topics, December 2018

U.S. Chamber of Commerce, "Corporate Sustainability Reporting: Past, Present, Future," November 2018

International Integrated Reporting Council, "Coca-Cola’s Integrated Thinking: Does an integrated report need to be one report? November 2018.

SEC, File No. 4-370, Cynthia Williams et al., "Request for Rulemaking on Environmental, Social, and Governance (ESG) Disclosure," October 2018

BrownFlynn, "Navigating ESG Disclosure: Market Trends and Strategic Opportunities," September 2018.

Governance & Accountability Institute, "Flash Report: 85% of S&P 500 Index Companies Publish Sustainability Reports in 2017," March 2018

Governance & Accountability Institute, "Using The GRI Sustainability Reporting Framework Improves the Quality of ESG Disclosures," July 2017.

Recommendations of the Task Force on Climate-related Financial Disclosures, June 2017.

Michael Krzus, BrownFlynn, "Integrated Reporting for a Long-term Strategy," March 2017

 

ESG, SRI, and Impact Investing Trends

Sakis Kotsantonis and George Serafeim, Journal of Applied Corporate Finance,  "Four Things No One Will Tell You About ESG Data," July 2019

Pamela Styles, Next Level Investor Relations LLC, "ESG/Sustainability: A Differentiator For Sell-Side Coverage?" May 2019.

Allianz Life Insurance Co., How ESG Factors Influence Consumers and Investors, April 2019

Harvard Business Review, "The State of Socially Responsible Investing," January 2019.

Pamela Styles, Next Level Investor Relations LLC, "ESG Investments Reach All-Time High: Is It Time For A Sustainability Strategy?" November 2018.

The Forum on Sustainable and Responsible Investment, “US Sustainable, Responsible and Impact Investing Trends” (2018)

Ipreo, "How ESG Drives Investment Decisions: Perspectives from the Buy Side," January 2017.

EY, "Sustainable Investing: the Millennial Investor," 2017.

Sakis Kotsantonis, KKS Advisors; Chris Pinney, High Meadows Institute; and George Serafeim, Harvard Business School, "ESG Integration in Investment Management: Myths and Realities," Spring 2016.

US SIF Foundation, "Biennial Report on US Sustainable, Responsible and Impact Investing Trends" (2016).

 

Long-Termism, Long-Term Plans, and Corporate Purpose


Business Roundtable, "Statement on the Purpose of a Corporation," August 2019.

Directors & Boards, "SEC Chief Takes on Short-Termism and ESG," July 2019.

SEC Chairman Jay Clayton, "Statement at the SEC Staff Roundtable on Short-Term/Long-Term Management of Public Companies, Our Periodic Reporting System and Regulatory Requirements," July 2019.

Brandon B. Boze, ValueAct Capital, and Prof. David Larcker, Stanford Graduate School of Business, "The Business Case for ESG," June 2019.

FCLT Global, "Harnessing Stewardship Codes for Long-Term Value Creation," June 2019.

Director & Boards, "Boards Can Balance Profit & Social Purpose: An Interview with Judge Leo Strine," 2Q 2019.

CECP, "Emerging Practice in Long-Term Plans: How CEOs Talk About the Long Term," April 2019

FCLT Global, "Driving the Conversation: Long-term Roadmaps for Long-term Success," February 2019.

BlackRock, "Larry Fink’s Annual Letter to CEOs: Purpose & Profit," January 2019.

CECP, Strategic Investor Initiative, "Method of Production of Long-Term Plans: How and Why Corporations Choose to Talk About the Long Term," January 2019.

Christina Rehnberg, George Serafeim, and Brian Tomlinson. "Why CEOs Should Share Their Long-Term Plans with Investors," Harvard Business Review, September 2018.

Ceres & KKS Advisors, "Systems Rule: How Board Governance Can Drive Sustainability Performance," 2018.

KKS Advisors & Generation Foundation, "The Value of Corporate Purpose: A Guide for CEOs and Entrepreneurs," May 2017.

George Serafeim and Claudine Gartenberg, "The Type of Purpose That Makes Companies More Profitable." Harvard Business Review, October 2016

NIRI, IR Update,  "Shareholder Value: A Myth?" March 2014 (interview with Professor Lynn Stout).

 

ESG Ratings

SustainAbility, "Rate the Raters 2019: Expert Views on ESG Ratings," February 2019

American Council for Capital Formation, “Ratings that Don’t Rate: The Subjective World of ESG Ratings Agencies,” July 2018

Davis Polk & Wardwell LLP, "ESG Reports and Ratings: What They Are, Why They Matter," July 2017.

Manhattan Institute for Policy Research, "Commentary:'Sustainability Standards' Open a Pandora's Box of Politically Correct Accounting," March 2017.

 

Sustainability Accounting Standards Board (SASB) Resources

SASB, Engagement Guide (for Asset Owners & Asset Managers)

SASB, "Approach to Materiality & Standards Development"

SASB, "Corporate Perspectives" web page.

 

If you have suggestions regarding additional resources that could be added to this library, please email Ted Allen, NIRI vice president for communications and engagement.