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Bewertung unternehmerischer Nachhaltigkeitsleistung mittels Nachhaltigkeitsratings

Title data

Diebecker, Jan ; Rose, Christian ; Sommer, Friedrich:
Bewertung unternehmerischer Nachhaltigkeitsleistung mittels Nachhaltigkeitsratings.
In: Controlling. Vol. 33 (2021) Issue 6 . - pp. 12-18.
ISSN 0935-0381

Abstract in another language

Der Beitrag stellt am Beispiel der Refinitiv ESG Scores die Methodik von Nachhaltigkeitsratings vor, die Unternehmen in den Bereichen Environment, Social und Governance (ESG) bewerten. Diese Ratings basieren auf einer Fülle an zumeist sorgfältig gesammelten Informationen spezialisierter Anbieter, die trotz zahlreicher Kritikpunkte nützlich für Performance Measurement und Reporting sein können.

Abstract in another language

This paper presents the methodology of sustainability ratings that assess companies in the areas of Environment, Social and Governance (ESG) performance, exemplifying Refinitiv ESG Scores. These ratings are based on a wealth of mostly carefully collected information from specialized providers that, despite numerous criticisms, can be useful for performance measurement and reporting.

Further data

Item Type: Article in a journal
Refereed: Yes
Keywords: Nachhaltigkeitsrating; Corporate Social Rsponsibility; Performance Measurement; Nachhaltigkeitsleistung; ESG
Institutions of the University: Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration XII with a focus on Controlling > Lehrstuhl Betriebswirtschaftslehre XII with a focus on Controlling - Univ.-Prof. Dr. Friedrich Sommer
Profile Fields > Emerging Fields > Governance and Responsibility
Research Institutions > Research Units > Research Centre for Family Enterprises
Research Institutions > Research Units > Forschungsstelle für Unternehmens- und Kapitalmarktrecht sowie Unternehmenssteuerrecht - Companies, Capital Markets and Taxes - CoCapT
Research Institutions > Affiliated Institutes > Betriebswirtschaftliches Forschungszentrum für Fragen der Mittelständischen Wirtschaft e.V.
Faculties
Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Business Administration
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration XII with a focus on Controlling
Profile Fields
Profile Fields > Emerging Fields
Research Institutions
Research Institutions > Research Units
Research Institutions > Affiliated Institutes
Result of work at the UBT: Yes
DDC Subjects: 300 Social sciences > 330 Economics
Date Deposited: 10 Dec 2021 09:51
Last Modified: 10 Dec 2021 09:51
URI: https://eref.uni-bayreuth.de/id/eprint/68124