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Critical Analysis Of Corporate Environmental Reporting Scoring Systems

Author

Listed:
  • KATHRYN JONES

    (Centre for Environmental Informatics, School of Sciences, University of Sunderland, St. Geroge's Way, SR2 7BW, Sunderland, UK)

  • TONY ALABASTER

    (Centre for Environmental Informatics, School of Sciences, University of Sunderland, St. Geroge's Way, SR2 7BW, Sunderland, UK)

Abstract

Scoring systems are increasingly being used to rate, rank and benchmark corporate environmental reports. This paper outlines the four basic levels of measurement or scales utilised in scoring systems highlighting the rules of scaling and statistical application. The scoring systems created by seven groups of analysts and researchers are described and assessed for their methodological approaches. The research shows that the axioms of the scales are rarely obeyed, thus creating skewed and misleading results. The implications of utilising such scoring system to rate, rank and benchmark companies can have repercussions on the type of publicity that companies receive, and they must be better understood and executed in order that companies can deal with the consequences more readily.

Suggested Citation

  • Kathryn Jones & Tony Alabaster, 1999. "Critical Analysis Of Corporate Environmental Reporting Scoring Systems," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 1(01), pages 27-60.
    • Handle: RePEc:wsi:jeapmx:v:01:y:1999:i:01:n:s1464333299000041
    DOI: 10.1142/S1464333299000041
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    Cited by:

    1. Ki‐Hoon Lee, 2017. "Does Size Matter? Evaluating Corporate Environmental Disclosure in the Australian Mining and Metal Industry: A Combined Approach of Quantity and Quality Measurement," Business Strategy and the Environment, Wiley Blackwell, vol. 26(2), pages 209-223, February.
    2. J. Emil Morhardt & Sarah Baird & Kelly Freeman, 2002. "Scoring corporate environmental and sustainability reports using GRI 2000, ISO 14031 and other criteria," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 9(4), pages 215-233, December.
    3. Utku ŞENDURUR & Bekir GEREKAN, 2023. "Related Parties Transactions and Firm Value: Intermediate Effect of Sustainability Performance," Sosyoekonomi Journal, Sosyoekonomi Society, issue 31(56).

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