The practice of disclosing corporate Environmental, Social and Governance performance information continues to evolve, and the frequency of ESG disclosures in investor‐facing discussions, including Investor Day presentations and non‐deal roadshows, continues to grow. But even with these developments, the corporate‐investor dialogue about ESG and long‐term strategy, and their expected effects on long‐run profitability and value, has continued to lag. This seems particularly evident in the quarterly earnings call.

中文翻译：

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将可持续发展绩效和长期战略嵌入收益电话中

披露公司环境，社会和治理绩效信息的做法在不断发展，并且在面向投资者的讨论中（包括投资者日演讲和非交易路演），ESG披露的频率持续增长。但是，即使有了这些发展，有关ESG和长期战略的企业与投资者的对话，以及它们对长期盈利能力和价值的预期影响，仍然持续落后。这在季度收益电话会议中显得尤为明显。