{"id":"https://openalex.org/W3030737291","doi":null,"title":"ESG and the Earnings Call: Communicating Sustainable Value Creation Quarter by Quarter","display_name":"ESG and the Earnings Call: Communicating Sustainable Value Creation Quarter by Quarter","publication_year":2020,"publication_date":"2020-05-27","ids":{"openalex":"https://openalex.org/W3030737291","mag":"3030737291"},"language":"en","primary_location":{"id":"mag:3030737291","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3607921_code2753081.pdf?abstractid=3607921&mirid=1","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3607921_code2753081.pdf?abstractid=3607921&mirid=1","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5082690482","display_name":"Kevin Eckerle","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kevin Eckerle","raw_affiliation_strings":["Stern Center for Sustainable Business"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Stern Center for Sustainable Business","institution_ids":[]}]},{"author_position":"middle","author":{"id":null,"display_name":"Brian Tomlinson","orcid":"https://orcid.org/0000-0001-6717-5444","observed_orcids":["https://orcid.org/0000-0001-6717-5444"]},"institutions":[{"id":"https://openalex.org/I4405255274","display_name":"Centre d'\u00c9tudes Constitutionnelles et Politiques","ror":"https://ror.org/02t99a717","country_code":"FR","type":"facility","lineage":["https://openalex.org/I117841876","https://openalex.org/I4405255274"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Brian Tomlinson","raw_affiliation_strings":["CECP"],"raw_orcid":"https://orcid.org/0000-0001-6717-5444","affiliations":[{"raw_affiliation_string":"CECP","institution_ids":["https://openalex.org/I4405255274"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5010220666","display_name":"Tensie Whelan","orcid":"https://orcid.org/0000-0003-2756-9208","observed_orcids":["https://orcid.org/0000-0003-2756-9208"]},"institutions":[{"id":"https://openalex.org/I57206974","display_name":"New York University","ror":"https://ror.org/0190ak572","country_code":"US","type":"education","lineage":["https://openalex.org/I57206974"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Tensie Whelan","raw_affiliation_strings":["NYU Stern Center for Sustainable Business"],"raw_orcid":"https://orcid.org/0000-0003-2756-9208","affiliations":[{"raw_affiliation_string":"NYU Stern Center for Sustainable Business","institution_ids":["https://openalex.org/I57206974"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9663000106811523,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9663000106811523,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.018699999898672104,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.0044999998062849045,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/esg-disclosure","display_name":"ESG disclosure","score":0.972000002861023},{"id":"https://openalex.org/keywords/corporate-disclosure","display_name":"corporate disclosure","score":0.3880000114440918},{"id":"https://openalex.org/keywords/short-termism","display_name":"short-termism","score":0.8939999938011169},{"id":"https://openalex.org/keywords/sell-side-analysts","display_name":"sell-side analysts","score":0.9269999861717224},{"id":"https://openalex.org/keywords/sustainable-value-creation","display_name":"sustainable value creation","score":0.75},{"id":"https://openalex.org/keywords/corporate-reporting-practices","display_name":"corporate reporting practices","score":0.492000013589859},{"id":"https://openalex.org/keywords/disclosure-framework","display_name":"disclosure framework","score":0.45100000500679016}],"concepts":[{"id":"https://openalex.org/C85079727","wikidata":"https://www.wikidata.org/wiki/Q3560114","display_name":"Quarter (Canadian coin)","level":2,"score":0.7453319430351257},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.7121455669403076},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6763890385627747},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5739645957946777},{"id":"https://openalex.org/C138170105","wikidata":"https://www.wikidata.org/wiki/Q1337949","display_name":"Issuer","level":2,"score":0.512115478515625},{"id":"https://openalex.org/C61797465","wikidata":"https://www.wikidata.org/wiki/Q1188986","display_name":"Term (time)","level":2,"score":0.5115069150924683},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.4963298439979553},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.412917822599411},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3339114189147949},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3030737291","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3607921_code2753081.pdf?abstractid=3607921&mirid=1","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"mag:3030737291","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3607921_code2753081.pdf?abstractid=3607921&mirid=1","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3034520977","https://openalex.org/W3212263858","https://openalex.org/W7218953626","https://openalex.org/W2111756726","https://openalex.org/W7167072503","https://openalex.org/W7172404232","https://openalex.org/W7024728386","https://openalex.org/W3167839280","https://openalex.org/W4404049967","https://openalex.org/W2961826950"],"abstract_inverted_index":{"In":[0],"this":[1],"paper,":[2],"we":[3,56],"begin":[4],"by":[5],"discussing":[6],"concerns":[7],"that":[8,35],"existing":[9],"reporting":[10,102],"practices,":[11],"including":[12,53],"those":[13],"used":[14],"on":[15,26,40,47,70],"quarterly":[16,80],"earnings":[17,81],"calls,":[18],"underweight":[19],"ESG":[20,41,71,95],"disclosures":[21,69],"and":[22,42,61,72,96],"amplify":[23],"short-term":[24],"pressures":[25],"corporate":[27],"management.":[28],"We":[29],"survey":[30],"the":[31,76,79,91,101],"broad":[32],"market":[33,51],"trends":[34],"are":[36],"encouraging":[37],"greater":[38],"focus":[39],"long-term":[43,73,97],"strategy":[44,74,98],"disclosures.":[45],"\r\n\r\nBuilding":[46],"extensive":[48],"interactions":[49],"with":[50],"participants,":[52],"sell-side":[54],"analysts,":[55],"set":[57],"out":[58],"practical":[59],"recommendations":[60,84],"a":[62],"framework":[63],"for":[64,94],"how":[65],"issuers":[66],"can":[67,85],"embed":[68],"into":[75],"content":[77],"of":[78],"call.":[82],"These":[83],"be":[86],"readily":[87],"ope-rationalized":[88],"to":[89],"meet":[90],"increased":[92],"demand":[93],"information":[99],"across":[100],"ecosystem.":[103]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2020-06-05T00:00:00"}