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We Can’t Study Short-Termism Without the Right Metrics

Harvard Business

Similarly, considering greater accruals (which represent the difference between reported income and operating cash flows) to measure short-term orientation has its difficulties. It assumes that a smaller proportion of cash flows in earnings indicates a myopic firm. Corporate culture. Compensation structure.

Metrics 30
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The Comprehensive Business Case for Sustainability

Harvard Business

In that year, these improvements resulted in 15,000 metric tons of CO2 emissions avoided and savings of nearly $11 million. Companies that invest in sustainability initiatives tend to create sought-after culture and engagement due to company strategy focusing more on purpose and providing value to society.

Study 28