Leading and Lagging Countries in Contributing to a Sustainable Society

Robert G. Eccles; George  Serafeim

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Article | Harvard Business School Working Knowledge | May 23, 2011

Leading and Lagging Countries in Contributing to a Sustainable Society

by Robert G. Eccles and George Serafeim

Abstract

To determine the extent to which corporate and investor behavior is changing to contribute to a more sustainable society, researchers Robert Eccles and George Serafeim analyzed data involving over 2,000 companies in 23 countries. One result: a ranking of countries based on the degree to which their companies integrate environmental and social discussions and metrics in their financial disclosures.

Keywords: Change; Society; Corporate Disclosure; Natural Environment; Rank and Position; Social Issues; Financial Statements; Behavior;

Format: Print

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