FactSet Earnings Insight - 10-September-2021

FactSet Senior Earnings Analyst John Butters provides a preview of the key metrics for the third quarter earnings season for the S&P 500 which is about six weeks away. He then discusses comments on ESG by S&P 500 companies during the second quarter earnings season. After a record-high number in the first quarter, did the number of S&P 500 companies that discussed ESG on second-quarter earnings calls continue to rise?