Environmental, Social and Governance Key Performance Indicators from a Capital Market Perspective

Zeitschrift für Wirtschafts- und Unternehmensethik, No. 9/2, pp. 182-192, 2008

16 Pages Posted: 26 Nov 2008

See all articles by Alexander Bassen

Alexander Bassen

University of Hamburg; University of Reading - ICMA Centre

Ana Maria Masha Kovacs

University of Hamburg

Date Written: September 11, 2008

Abstract

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.

Keywords: Capital Markets, ESG Information, Reporting, Key Performance Indicators

Suggested Citation

Bassen, Alexander and Kovacs, Ana Maria Masha, Environmental, Social and Governance Key Performance Indicators from a Capital Market Perspective (September 11, 2008). Zeitschrift für Wirtschafts- und Unternehmensethik, No. 9/2, pp. 182-192, 2008 , Available at SSRN: https://ssrn.com/abstract=1307091

Alexander Bassen

University of Hamburg ( email )

Von-Melle-Park 5
20146 Hamburg
Germany

University of Reading - ICMA Centre ( email )

Whiteknights Park
P.O. Box 242
Reading RG6 6BA
United Kingdom

Ana Maria Masha Kovacs (Contact Author)

University of Hamburg ( email )

Von-Melle-Park 5
Hamburg, 20146
Germany

HOME PAGE: http://www.kapitalmarktkommunikation.de

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