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Eine Analyse der Entwicklung von Nachhaltigkeitskennzahlen von DAX-Konzernen

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  • Többen, Dorothea
  • Rößle, Kathrin

Abstract

Diese Arbeit untersucht die Entwicklung der ESG-Scores der DAX-Unternehmen über einen Zeitraum von 2015 bis 2021. Dabei werden sowohl der übergreifende ESG -Score als auch die Subkategorien Environmental, Social und Governance berücksichtigt. Aus der Analyse resultiert, dass sich die Scores insgesamt in den letzten sieben Jahren deutlich verbessert haben, es jedoch innerhalb der DAX-Unternehmen nach wie vor große Unterschiede gibt. Einige Unternehmen wie Mercedes Benz, SAP oder die Allianz weisen konstant sehr gute ESG-Scores auf, während bei anderen Unternehmen wie Beiersdorf, Brenntag oder Porsche noch Raum für Verbesserungen besteht. Bei genauerer Betrachtung der einzelnen Pillar Scores zeigt sich, dass der Social Pillar Score im Untersuchungszeitraum durchschnittlich die besten Werte aufweist und beim Environmental Pillar Score ein stetig ansteigender Score zu erkennen ist. Ferner wird ersichtlich, dass im Rahmen des Untersuchungszeitraums mit im Schnitt 22 Punkten der größte Anstieg beim Governance Score zu finden ist.

Suggested Citation

  • Többen, Dorothea & Rößle, Kathrin, 2024. "Eine Analyse der Entwicklung von Nachhaltigkeitskennzahlen von DAX-Konzernen," Rosenheim Papers in Applied Economics and Business Sciences 11/2024, Rosenheim Technical University of Applied Sciences.
    • Handle: RePEc:zbw:rpaebs:300651
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    References listed on IDEAS

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    1. Alexandre Clément & Élisabeth Robinot & Léo Trespeuch, 2022. "Improving ESG Scores with Sustainability Concepts," Sustainability, MDPI, vol. 14(20), pages 1-15, October.
    2. Ting-Ting Li & Kai Wang & Toshiyuki Sueyoshi & Derek D. Wang, 2021. "ESG: Research Progress and Future Prospects," Sustainability, MDPI, vol. 13(21), pages 1-28, October.
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