Best Buy: ESG Review & Engagement Recommendation

Developed for Navigating Global Sustainability: Corporate Innovation and Disclosure (SUMA 6130) within Columbia University’s M.S. in Sustainability Management program, this paper examines ESG disclosure quality and investor decision usefulness.

“Best Buy demonstrates strong tracking of operational sustainability metrics across emissions, waste, water, and workforce performance. However, the current reporting structure lacks the granularity and financial linkage required for investors to fully evaluate long term climate and supply chain risk. Without disaggregated Scope 3 disclosures and quantified climate scenario analysis, the data remains informative but not fully decision useful.”

Written by Allegra Brandon and Emporia Meng

December 12, 2025