Overview
You are an accounting manager at a public accounting firm. Your investment-advisor colleague, Bernie, reaches out to you again to let you know that his client Sondra decided to invest in one of the companies you previously evaluated for them. Sondra is now interested in investing in other ethically behaving companies. Bernie isn’t familiar with ESG reporting and asks that you email Sondra directly with tips on finding information about companies’ ESG programs or on evaluating these companies on her own. He tells you that Sondra is particularly interested in understanding why ESG investments don’t perform consistently and how she can more easily find ethically behaving companies to invest in.
You think she would be interested in learning about B Lab certified corporations, and you make note to include that information in your message.
Directions
Write a concise email to Bernie’s client Sondra explaining the situation. Be sure to follow proper email etiquette.
Specifically, you must address the following rubric criteria:
- Highlight how investor activism can influence responsible business practices.
- Discuss the benefits and burdens an ESG program has on a company’s growth.
- Provide information on common financial impactsof ESG programs.
- Summarize ESG reporting standardization and reporting trends.
- Explain what B Lab corporations are and the information they provide to stakeholders.
What to Submit
Submit your professional email as a 1- to 2-page Microsoft Word document with double spacing, 12-point Times New Roman font, and 1-inch margins. Sources should be cited according to APA style.
Module Eight Email Activity Rubric
| Criteria | Exemplary (100%) | Proficient (90%) | Needs Improvement (70%) | Not Evident (0%) | Value |
|---|---|---|---|---|---|
| Investor Activism | Exceeds proficiency in an exceptionally clear, insightful, or sophisticated manner | Highlights how investor activism can influence responsible business practices | Shows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to how investor activism can influence responsible business practices | Does not attempt criterion | 15 |
| Benefits and Burdens | Exceeds proficiency in an exceptionally clear, insightful, or sophisticated manner | Discusses the benefits and burdens an ESG program has on a company’s growth | Shows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to the benefits and burdens an ESG program has on a company’s growth | Does not attempt criterion | 15 |
| Common Financial Impacts | Exceeds proficiency in an exceptionally clear, insightful, or sophisticated manner | Provides information on common financial impacts of ESG programs | Shows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to information on common financial impacts of ESG programs | Does not attempt criterion | 15 |
| ESG Reporting Standardization | Exceeds proficiency in an exceptionally clear, insightful, or sophisticated manner | Summarizes ESG reporting standardization and reporting trends | Shows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to ESG reporting standardization and reporting trends | Does not attempt criterion | 20 |
| B Lab Corporations | Exceeds proficiency in an exceptionally clear, insightful, or sophisticated manner | Explains what B Lab corporations are and the information they provide to stakeholders | Shows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to what B Lab corporations are and the information they provide to stakeholders | Does not attempt criterion | 15 |
| Clear Communication | Exceeds proficiency with an intentional use of language that promotes a thorough understanding | Consistently and effectively communicates in an organized way to a specific audience | Shows progress towards proficiency, but communication is inconsistent or ineffective in a way that negatively impacts understanding | Shows no evidence of consistent, effective, or organized communication | 10 |
| Citations and Attributions | Uses citations for ideas requiring attribution, with few or no minor errors | Uses citations for ideas requiring attribution, with consistent minor errors | Uses citations for ideas requiring attribution, with major errors | Does not use citations for ideas requiring attribution | 10 |
| Total: |