Analysis of the socially responsible business index assessment methodology
| Autor: | Šlogar, Helena, Gajski, Bruno Korea, Kos, Nataša |
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| Jazyk: | angličtina |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | Međunarodne studije Volume XXIII. Issue 1. |
| ISSN: | 2459-623X 1332-4756 |
| Popis: | Autori u radu prikazuju razvoj indeksa društveno odgovornog poslovanja te provode komparativnu analizu metodologije ocjenjivanja triju indeksa društveno odgovornog poslovanja (DJSI RobecoSAM Corporate Sustainability Assessment, CDP Climate, Water and Forests Scores i Sustainalytics’ ESG Risk Ratings) prema pet kriterija kvalitete (pokrivenost, metodologija, materijalnost, kvaliteta podataka i stručnost istraživačkog tima). Također, autori nastoje utvrditi ispunjavaju li odabrani indeksi društveno odgovornog poslovanja zadane kriterije kvalitete. Iako izvješća o održivosti kompanija služe priopćavanju svih relevantnih podataka o ekonomskim, okolišnim i društvenim utjecajima kompanija zainteresiranim dionicima, paralelno su se razvijale ocjene, ljestvice i indeksi kojima se pokušava izmjeriti, usporediti ili nagraditi uspjeh održivosti kompanija i odgovoriti na interes dionika za relevantnim podacima. The authors of the paper aim to present the development of the CSR index and conduct a comparative analysis of the methodology for assessing the three CSR indices (DJSI RobecoSAM Corporate Sustainability Assessment, CDP Climate, Water & amp; Forests Scores and Sustainalytics’ ESG Risk Ratings) according to five quality criteria (coverage, methodology, materiality, data quality and expertise of the research team). Also, the authors aim to determine whether the selected indices of socially responsible business meet the set quality criteria. Although company sustainability reports serve to communicate relevant data on the economic, environmental and social impacts of companies to stakeholders, in parallel, more and more ratings, scales, and indices have been developed to measure, compare or reward company sustainability and respond to stakeholder interests for relevant data. |
| Databáze: | OpenAIRE |
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