Seven Myths of ESG

Abstract

Environmental, social and governance (ESG) considerations have dominated the discussion of corporate purpose in recent years. We examine commonly accepted notions about ESG that are foundational to the discussion but receive little critical analysis. We conclude that decisions about ESG would improve if they were based on empirical evidence and theoretical research in this field.

Edward M. Watts

Assistant Professor of Accounting

Edward Watts is an Assistant Professor of Accounting at the Yale School of Management.