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- W4313352390 abstract "There is a growing interest in the private sector to report on sustainability issues over the past decade. This in part is driven by the increasing demand of stakeholders for higher levels of transparency and global sustainability activism. Yet, the narrative on performance has largely been focused on profitability ratios to evaluate the overall financial condition of a company despite the proliferation of a suite of tools focusing on sustainability. A set of corporate sustainability ratios that are aligned to the 2030 Sustainable Development Goals (SDGs) are recommended in this chapter further divided by four thematic areas: (i) efficiency, (ii) impact, (iii) engagement and (iv) innovation. A content analysis is conducted to assess the gaps across publicly listed companies in reporting against these sustainability ratios. The findings from this chapter would be useful to sustainability practitioners, auditors and analysts that are concerned with integrating environmental, social and governance (ESG) issues into investment decision making." @default.
- W4313352390 created "2023-01-06" @default.
- W4313352390 creator A5042055039 @default.
- W4313352390 date "2023-01-01" @default.
- W4313352390 modified "2023-09-28" @default.
- W4313352390 title "Sustainability Ratios" @default.
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- W4313352390 doi "https://doi.org/10.1007/978-981-19-8237-8_6" @default.
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