By Mark Kramer, Nina Jais, Erin Sullivan, Carina Wendel, Kerry Rodriguez, Carlo Papa, Carlo Napoli, and Filippo Forti Corporate leaders, investors, and analysts today must deal with two separate and entirely disconnected reporting systems: one for financial results and the other for environmental and
Where ESG Ratings Fail: The Case for New Metrics
Illustration by II
One agency’s A+ is another’s “laggard” — and neither links to financial performance. Hybrid metrics will change everything, argue Harvard Business School’s Mark Kramer and leaders in the shared-value movement.
September 7, 2020
Enel
Walmart
Harvard Business School
Erin Sullivan
Mark Kramer
