Reporting Archive

More companies delayed earnings in Q2 2022 than at start of pandemic, finds research

Aug 16, 2022

A newly launched index, tracking off-trend earnings announcements from US firms, had a score of 144 for Q2 2022 – higher than the Q1 2020 reading of 133, when companies were ‘grappling with the beginning of the Covid-19 pandemic’. Barry Star, Wall Str...

Reporting

Inside the world of ESG ratings: Academic paper looks at multiple issues with process and outcomes

Aug 11, 2022

Garnet Roach

Inside the world of ESG ratings: Academic paper looks at multiple issues with process and outcomes

‘Recently, ESG ratings providers have come under scrutiny over concerns about the reliability of their assessments,’ write Stanford University academics David Larcker and Brian Tayan in a paper written with Edward Watts of the Yale School of Management and Lukasz Pomorski of AQR Capital Management. In their publication – a ‘closer look’ at n...

Reporting

Risk tolerance vs risk appetite: The difference explained

Aug 08, 2022

Adam Wire, OnBoard Meetings

Risk tolerance vs risk appetite: The difference explained

It’s important for board directors to understand the difference between risk appetite and risk tolerance. Check out how they compare. Every corporation, nonprofit and organization faces a certain amount of risk every day to deliver on its mission and achieve its ...

Reporting

ESG on the earnings call: Nasdaq data shows huge quarterly jump in conversations

Aug 05, 2022

Staff Writers

ESG on the earnings call: Nasdaq data shows huge quarterly jump in conversations

Nasdaq has recorded a significant jump in ESG issues being discussed on corporate issuers’ quarterly conference calls, with around 65 percent of Russell 3000 firms and 76 percent of MSCI USA ESG Leaders talking ESG in Q1 2022. The most popular ESG topics over the quarte...

Reporting

North American boards lag on executive pay ESG links, survey finds

Aug 04, 2022

Ben Maiden

North American boards lag on executive pay ESG links, survey finds

Far fewer boards at companies in North America are linking their executives’ compensation to ESG than are their peers in Europe, according to new research. A study conducted by IR Magazine sister publication Corporate Secretary finds that 60 percent of gover...

Reporting

Best Practice Report: How to add ESG talking points to your earnings call

Jul 21, 2022

Staff Writers

Best Practice Report: How to add ESG talking points to your earnings call

ESG topics have often been considered as long-term-oriented. But a growing number of companies are raising ESG talking points on their earnings calls and ESG strategy is now a crucial component of corporate and investor communications. Analysis by FactSet of the S&P 500’s earnings calls from June 15 to September 5, 2021 shows there was a record high in the number of firms mentioning ESG – up to 150 companies. ...

Reporting

What we learned at the IR Magazine Think Tank – Europe

Jul 20, 2022

James Beech

What we learned at the IR Magazine Think Tank – Europe

For companies with projects in Russia, the war in Ukraine has been front of mind for their investors, senior IR officers heard at the IR Magazine Think Tank – Europe. Some companies found their exposure was decreasing before the invasion. However, attendees heard that investors have been vehemently against any continued interests in Russia: as one speaker put it, ‘there was no black or wh...

Reporting

How IR professionals can talk recession with Wall Street

Jul 15, 2022

Megan McGrath

How IR professionals can talk recession with Wall Street

With the S&P having the worst first half of a year since 1970 and interest rates spiking faster than they have in 35 years, the markets are clearly signaling concerns about the future of the economy and corporate profits. At the same time 77 percent of companies in the S&P 500 beat first-quarter estimates - a strong indication that many companies are not yet experiencing distressed business conditions. ...

Reporting

The week in investor relations: Verifying climate data, Ben & Jerry’s sues Unilever and no news is bad news on racial pay equity

Jul 08, 2022

Garnet Roach

The week in investor relations: Verifying climate data, Ben & Jerry’s sues Unilever and no news is bad news on racial pay equity

– According to The Wall Street Journal (paywall), firms that verify companies’ climate data are at odds over who is qualified to perform the work, a key feature of the SEC’s proposed requirements for new disclosures on the topic. The SEC has proposed that companies seek in...

Reporting

CLP Group discusses shift to double-materiality reporting

Jul 07, 2022

Tim Human

CLP Group discusses shift to double-materiality reporting

While the material topics didn’t change much between CLP’s 2020 and 2021 sustainability reports, the way the company discussed the key issues underwent a sizable shift, according to Hendrik Rosenthal, director of group sustainability at the Hong Kong-based power business. For the 2021 report, CLP deployed a double-materiality approach, explains Rosenthal in a video interview with IR Magazine (scroll down for video). ‘What’s relevant from an enterpri...

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