"Based on 642 North American sustainability reports for the 2017 reporting period, CSE created a unique analysis framework. It identifies correlations between Sustainability (ESG) performance and Financial results."

[COMMENTARY]The press release gives little information on their findings. However, you candownload for free the report by providing your contact information. What quickly stood out for me in the report is the abysmal use of external auditors for ESG data in GRI reports.
Research Links Financial and Corporate Sustainability (ESG) Performance, press release, November 6, 2018, Center for Sustainability and Excellence, USA.