Investor Lens with Michael Kelly & David Rutherford

Corporations are moving to implement enhanced strategies for “S” in
ESG as society demands better performance from firms. The issues are
increasingly complex and challenging to measure. The investor
community on the other hand remains interested in transparency, timely
disclosure, consistency and measurable progress. Both sides are dealing
with inherent gaps given the nature of the emerging issues on “S”.
The challenges of the “S” are material however they do not necessarily
lend themselves to quantitative analysis: labor practices, relevance and
robustness of government and community relations, future of work,
employee relations, diversity and inclusion, supply chain sustainability,
data and cyber, health and safety, broad categories of social inequality
and inequities – all impacting risk and valuations. The emerging frontier
of Corporate Purpose is an additional layer of ambiguity – currently
lacking a common standard for measurement.
This discussion will illuminate principles for consideration that can
enable progress in the short term. Firms delivering real action and
investors evaluating with reliable and timely information.