Environmental, Social and Governance Key Performance - Indicators from a Capital Market Perspective
Abstract
Environmental, social and governance factors are becoming increasingly significant for comprehensive firm valuation. These factors are however of a qualitative nature and therefore difficult to express in numerical figures. Consequently, disclosure and the relevancy thereof to investors are problematic. The article analyses a breakthrough instrument which facilitates the quantification and representation of such data against the background of international institutional efforts aiming to promote standardised qualitative reporting for extra-financial information.Download Info
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Article provided by Rainer Hampp Verlag in its journal Zeitschrift fuer Wirtschafts- und Unternehmensethik.
Volume (Year): 9 (2008)
Issue (Month): 2 ()
Pages: 182 - 192
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Web page: http://www.hampp-verlag.de/
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Postal: Rainer Hampp Verlag, Journals, Marktplatz 5, 86415 Mering, Germany
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Web: http://www.hampp-verlag.de/hampp_e-journals_zfwu.htm
Related research
Keywords: Capital Markets; ESG Information; Reporting; Key Performance Indicators;Find related papers by JEL classification:
- A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
- J53 - Labor and Demographic Economics - - Labor-Management Relations, Trade Unions, and Collective Bargaining - - - Labor-Management Relations; Industrial Jurisprudence
- M20 - Business Administration and Business Economics; Marketing; Accounting - - Business Economics - - - General
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Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.Cited by:
- Souhir Khemir, 2011. "Identification des attentes et des besoins des professionnels financiers tunisiens en matière de critères ESG," Post-Print hal-00650534, HAL.
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