As the business environment continues to be influenced by stakeholder forces, including\nsustainability reporting and sustainable operations, a question that continues to be asked is if\nsuch a mindset delivers financial returns. While there is increased interest and attention on the\nareas of sustainability reporting and financial returns, quantitatively addressing this question\nis a complicated task. Leveraging the proliferation of ETFs, this analysis compares the\nperformance of the S&P 500 ESG Factor Weighted Index versus the S&P 500 during the\nperiod 2014-2016. As business decisions are driven in large part by the financial performance\nof the organizations, this research is applicable to both practitioner and academic members of\nthe accounting community. Additionally, the second aspect of this research attempts to\nestablish a connection between sustainability, integrated reporting, and begin the analysis\nwhether or not there appears to be a connection between performance and integrated\nreporting.
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