English, Article edition: Environmental, Social and Governance Key Performance - Indicators from a Capital Market Perspective Alexander Bassen; Ana Maria Kovács

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Bookmark: http://trove.nla.gov.au/version/104631
Physical Description
  • article
Language
  • English

Edition details

Title
  • Environmental, Social and Governance Key Performance - Indicators from a Capital Market Perspective
Author
  • Alexander Bassen
  • Ana Maria Kovács
Physical Description
  • article
Notes
  • 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.
  • Capital Markets, ESG Information, Reporting, Key Performance Indicators
  • RePEc:rai:ethics:doi_10.1688/​1862-0043_zfwu_2008_02_bassen
Language
  • English
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