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The quality of extra-financial information in question

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  • Jean-Laurent Viviani

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

Abstract

The quality of extra-financial information is an important determinant of the quality of asset allocation. This article illustrates the difficulty of defining the quality of information by comparing the two main sustainability accounting standards. It then explains why high-quality sustainability reports are hard to come by. An analysis of the main steps required to calculate ESG ratings illustrates the difficulties in synthesizing a company's ESG performance, and the paper concludes with empirical studies showing that the quality of ESG ratings still needs to be improved.

Suggested Citation

  • Jean-Laurent Viviani, 2024. "The quality of extra-financial information in question," Post-Print hal-05239481, HAL.
    • Handle: RePEc:hal:journl:hal-05239481
    DOI: 10.54695/bmi.178.0038
    Note: View the original document on HAL open archive server: https://univ-rennes.hal.science/hal-05239481v1
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