S&P 500 Executives Back Off ‘ESG’ Reports in Earnings Calls

Jan. 26, 2024, 10:00 AM UTC

Walmart, Occidental Petroleum and pest control conglomerate Rollins share a common approach to environmental, social and governance issues: their executives are talking less about their ESG reports, without abandoning the work behind them.

The companies are among 13 S&P 500 members whose earnings calls dropped direct references to ESG, sustainability and corporate responsibility reports and other similar publications after 2021, according to a Bloomberg Law analysis. ESG-related report mentions among S&P 500 companies overall peaked in 2021 on earnings calls before decreasing in 2022 and 2023.

The decline comes amid a conservative backlash against the term ESG. ...

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