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- W4297129309 abstract "In the second chapter, we analyze the ways of measuring Corporate Sustainability (CS) and the evolution of social and environmental disclosure (SED) that have taken place from the 1970s to today. Sustainability is a multidimensional concept for which evaluating the performance of companies in terms of sustainability must take into account various ESG criteria. To this end, we use as a source of data the information provided on the official websites of ESG rating agencies, from previous scientific articles and the websites of the major companies present in the ratings and indexes analyzed to identify the prominent rating companies and the most widespread ESG indexes and facilitate companies and investors in selecting organizations. We provide a valuable review of the leading rating agencies’ origins and the most popular ESG indexes. We also examine the evolution of social and environmental disclosure (SED), which can be considered an example of corporate social and environmental sustainability. Finally, we describe the Corporate Sustainability Reporting Directive (CSRD) 2021/0104, with which the European Commission sets itself the ultimate goal of bringing sustainability reporting to the same level as financial reporting. The second chapter ends by indicating the first Exposure Drafts of standards relating to sustainability reporting by the International Sustainability Standards Board (ISSB)." @default.
- W4297129309 created "2022-09-27" @default.
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- W4297129309 date "2022-01-01" @default.
- W4297129309 modified "2023-10-12" @default.
- W4297129309 title "ESG Measures and Non-financial Performance Reporting" @default.
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- W4297129309 doi "https://doi.org/10.1007/978-3-031-11491-5_3" @default.
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