Q3'24 Inside The Buy-Side® Earnings Primer®

Navigating Short Reports

At their core, short reports are research documents typically authored by institutions or individuals who expect to profit from the decline in the target’s stock price. Their fundamental aim is to present an argument as to why a company may be overvalued, which can include discussions around traditional valuation metrics and financial statement forensics all the way down through misrepresented facts, ethical issues, or even outright fraud.

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Corporate Secretary Summer ESG Forum

As part of our commitment to sharing timely and actionable insights, we’ve captured key takeaways from the event, as well as supporting data from both investors and corporates as a part of our 2023 Global ESG Survey.

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2023 Global ESG Survey: Part 4 of 4

ESG reporting is aimed at catering to a diverse range of stakeholders and presents an emerging frontier for many businesses. This complex endeavor has paved the way for a variety of new roles and responsibilities within organizations since the adoption of ESG as table stakes has accelerated over the past several years.

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2023 Global ESG Survey: Part 3 of 4

In our practice, we often encounter companies that have adopted a “set it and forget it” mindset when it comes to their ESG communications. This approach typically involves aligning with the relevant standards, releasing a report, and referring investors back to the document on the subsequent earnings call.

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2023 Global ESG Survey: Part 2 of 4

Architecting an ESG strategy that works for your company is no easy task. It requires resources, time, and creativity. Our research demonstrates a growing imperative for corporates to balance investor apprehension toward ESG with concrete results — measurable items that can be tracked over time and which demonstrate a deep integration with the broader strategy.

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2023 Global ESG Survey

Based on tracking buy-side views for more than a decade, our research has identified investors increasingly incorporating ESG into their investment decisions. In fact, the decade from 2010 to 2020 saw a more than doubling of investors reporting ESG was “very important” or “critical” to their investment decisions.

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2022 In Review

In 2022, we published our milestone Inside The Buy-Side 50th Earnings Primer® and 30th
Industrial Sentiment Survey® editions; four “Commencing the Quarter” and “Closing the
Quarter” issues; 15 Earnings Snaps; and covered key topics

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The Health of the Consumer

In light of recent market fluctuations, the Consumer Staples and Discretionary sectors experienced their largest year-to-date divide this week, as investors bake in an increasingly conservative spender.

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