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Göteborgs universitets publikationer

Investigating consistency of judgement across sustainability analysts

Författare och institution:
Ted Martin Hedesström (Psykologiska institutionen); Ulrika Lundqvist (Institutionen för energi och miljö, Fysisk resursteori, Chalmers); Anders Biel (Psykologiska institutionen)
Publicerad i:
Sustainable Development, 19 ( 2 ) s. 119-134
Artikel, refereegranskad vetenskaplig
Sammanfattning (abstract):
We compare seven major European and North American sustainability analyst organizations on how they rank-order the same set of companies with regards to environmental performance. We also compare the analyst organizations’ environmental rating schemes with regards to which evaluation criteria they include. Two industries are investigated: automobile and paper/forestry. Although there is fairly broad consensus on which automobile companies have the worst environmental performance, there is considerable disagreement about best-performers. The pattern is less clear for paper/forestry companies. With some notable exceptions, and for both industries, all rating schemes contain evaluation criteria targeting those aspects of company performance associated, according to life-cycle assessments, with the largest potential environmental impact. There are, however, significant divergences as to how many, and which, criteria of medium to low relevance are applied. Sustainability analyst organizations should make explicit to investors and evaluated companies on which theoretical and empirical grounds environmental evaluation criteria are selected.
Ämne (baseras på Högskoleverkets indelning av forskningsämnen):
mutual funds; socially responsible investing; performance evaluation; best practices
Postens nummer:
Posten skapad:
2011-11-22 17:02
Posten ändrad:
2012-04-25 11:13

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