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 ()
Pages: 182 - 192
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