Costo

Asignación 1
Caso 1-49
There are various possible answers. These are just some of the items that might be mentioned.

1) Environment - Evaluation of environmental disclosure, environmentalpolicies (including management systems), and environmental performance (including waste management, toxic emissions, evidence of chemical and environmental fines). Companies involved were HP and IBM.2) Climate Change - Climate change disclosure (including the Carbon Disclosure Project, company websites and reports) and climate change policies (including offsets and reduction goals). Amongcompanies involved are Kimberly Clark, Cisco, and HP.

3) Human rights – Evaluation of disclosure, policy (including codes of conduct and performance goals), and exposure to 45 countries of importance.Companies with higher exposure need to earn higher scores in disclosure and policy to do well. Top companies are HP and Cisco.

4) Philanthropy – Include corporate giving that has a substantial andpositive impact on society and evaluates giving levels and policies (including employee match programs). Among top companies are IBM and Mattel.

5) Employee relations – Evaluates union rates,publicly disclosed employee benefits and Equal Employment Opportunity Commission complaints. Top companies: General Mills and IBM.

6) Financial – Evaluates the three-year return on investment (ROI) inthe company stock, based on Morningstar rankings. Companies without a three-year ROI to shareholders were not considered for purposes of the score. Top companies :Abbott Laboratories and Entergy.7) Governance - A majority of a board and key committees of the board must be independent of management. The ratings include general board accountability and demographics (board tenure,over-commitment of directors to multiple boards, age of directors and annual election of all directors), and the percentage of CEO pay that is based on incentive. Nine of the top 10 companies were tied for the...