A sustainability reporting index is a synthetic and measurable information on a company’s commitment in making its business activities more sustainable. In order to calculate it, researchers and/or specialized CSR rating agencies shall define a methodology for evaluating and weighing performances in each relevant areas (usually categorized into environment, social, and economic dimension – the so-called triple bottom line). The most diffused sustainability indices are those created by rating agencies (e.g., the DJSI or FTSE4Good) that assign scores to listed companies with the final goal of including or excluding them from a list of the best performers. These indices have a great importance not only for their impact on a company’s reputation but also for providing information to investors that are becoming more and more interested in sustainable investments.
Corporate Sustainability Reporting Index
Aureli, Selena
2020
Abstract
A sustainability reporting index is a synthetic and measurable information on a company’s commitment in making its business activities more sustainable. In order to calculate it, researchers and/or specialized CSR rating agencies shall define a methodology for evaluating and weighing performances in each relevant areas (usually categorized into environment, social, and economic dimension – the so-called triple bottom line). The most diffused sustainability indices are those created by rating agencies (e.g., the DJSI or FTSE4Good) that assign scores to listed companies with the final goal of including or excluding them from a list of the best performers. These indices have a great importance not only for their impact on a company’s reputation but also for providing information to investors that are becoming more and more interested in sustainable investments.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
