ABSTRACT
Corporate responsibility information can be used by investors to support or contribute to their investment research and decision-making. This information can also form the basis for a dialogue between companies and investors about the quality of a company’s management of its environmental and social impacts. This chapter presents three case studies of how investors look at both of these aspects of corporate responsibility information (i.e. its potential use in investment research and in the dialogue that investors have with companies). In each case, the aim is to illustrate how the information provided can be used for research or engagement and, in turn, to comment on the adequacy of the reported information for investors’ needs. Each case study follows broadly the same structure: an overview of the objectives of the research, a brief description of the methodology (specifically, how corporate responsibility data was analysed), the key findings (for research or engagement), and commentary on the quality and utility of the information provided by companies.
