From the survey result, there is a significant disconnect between the expectations and goals of companies and their investors when it comes to corporate and sustainability reporting. When facing the trade-off between short-term earnings and long-term value creation, investors are more likely to favour long-term creation even with short-term earnings shortfalls while finance leaders are much less inclined to make that trade-off. Another disconnect is Investor-grade ESG disclosures usually cannot meet stakeholders’ transparency expectations in order to build mutual understanding. It is also important that companies should clarify the expectations of long-term investors as it relates to sustainability.