Environmental, Social and Governance Key Performance - Indicators from a Capital Market Perspective
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.
Volume (Year): 9 (2008)
Issue (Month): 2 ()
|Contact details of provider:|| Web page: http://www.hampp-verlag.de/|
|Order Information:|| Postal: Rainer Hampp Verlag, Journals, Marktplatz 5, 86415 Mering, Germany|
Web: http://www.hampp-verlag.de/hampp_e-journals_zfwu.htm Email:
When requesting a correction, please mention this item's handle: RePEc:rai:ethics:doi_10.1688/1862-0043_zfwu_2008_02_bassen. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rainer Hampp)
If references are entirely missing, you can add them using this form.