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.
CITATION STYLE
Bassen, A., & Kovács, A. M. (2020). Environmental, Social and Governance Key Performance Indicators from a Capital Market Perspective. In Wirtschafts- und Unternehmensethik (pp. 809–820). Springer Fachmedien Wiesbaden. https://doi.org/10.1007/978-3-658-16205-4_66
Mendeley helps you to discover research relevant for your work.