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Environmental, Social and Governance Key Performance - Indicators from a Capital Market Perspective

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  • Alexander Bassen
  • Ana Maria Kovács

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.

Suggested Citation

  • Alexander Bassen & Ana Maria Kovács, 2008. "Environmental, Social and Governance Key Performance - Indicators from a Capital Market Perspective," Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics, Rainer Hampp Verlag, vol. 9(2), pages 182-192.
  • Handle: RePEc:rai:ethics:doi_10.1688/1862-0043_zfwu_2008_02_bassen
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    Cited by:

    1. Semenova, Natalia, 2010. "Corporate Environmental Performance: Consistency of Metrics and Identification of Drivers," Sustainable Investment and Corporate Governance Working Papers 2010/9, Sustainable Investment Research Platform.
    2. Souhir Khemir, 2011. "Identification des attentes et des besoins des professionnels financiers tunisiens en matière de critères ESG," Post-Print hal-00650534, HAL.
    3. Rolf Brühl & Mathias Osann, 2010. "Stakeholdertheorie und Neoinstitutionalismus und ihre Beiträge zur Erklärung der freiwilligen Berichterstattung am Beispiel der immateriellen Ressourcen," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(3), pages 277-298, November.

    More about this item

    Keywords

    Capital Markets; ESG Information; Reporting; Key Performance Indicators;

    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; Personnel Economics - - Business Economics - - - General

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