Spoiled for Choice: Does the Selection of Sustainability Datasets Matter?

Diebecker, Jan; Rosé, Christian; Sommer, Friedrich

doi:10.2139/ssrn.3359508

Cited by 9 publications

(3 citation statements)

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“…92 There is however the danger that compliance-based disclosure and measurement would be minimalist and undertaken only to manage legal risk, see Park (2019). 93 Diebecker et al (2019). 94 Barter (2015); Martineau and Lafontaine (2020).…”

Section: Conceptual Gaps In Double Materialitymentioning

confidence: 99%

The EU Sustainable Finance Agenda: Developing Governance for Double Materiality in Sustainability Metrics

Chiu

2022

Eur Bus Org Law Rev

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This article argues that the regulatory steers in the recent EU Sustainable Disclosure and Taxonomy Regulations rely heavily on the outworking of market-based governance to meet public interest goals in sustainable finance. Hence, additional work in sustainability metrics development that informs the investment sector of sustainable performance in companies would be of key importance. This article argues that there remain gaps in EU leadership for governing metrics development, and suggests that EU-level governance can be designed appropriately, especially in a multi-stakeholder manner, for metrics development and in relation to key information intermediaries in this space.

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Section: Conceptual Gaps In Double Materialitymentioning

confidence: 99%

The EU Sustainable Finance Agenda: Developing Governance for Double Materiality in Sustainability Metrics

Chiu

2022

Eur Bus Org Law Rev

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“…Wahyuni et al, [30] in his research stated that leverage has a negative effect on the company's financial performance. According to [31] in his research, leverage has a negative effect on financial performance. The results of this study indicate that there are different considerations by some investors in looking at leverage.…”

Section: Effect Of Leverage On the Company's Financial Performancementioning

confidence: 99%

Abnormal Effect of CSR on Company Financial Performance

Admantyasyahri,

Iqbal,

Roekhudin

2023

AJEBA

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Purpose: The purpose of this study is to determine the effect of Abnormal CSR on the Company's Financial Performance Research Method: This study uses a quantitative approach. The type of research used is causality research. The population that is used as the research subject is related to manufacturing companies that are listed on the Indonesia Stock Exchange and publish consistent and complete financial reports during the 2014-2019 period. Manufacturing companies listed as go public companies on the Indonesia Stock Exchange during the 2014-2019 period were 139 companies, then reduced by 10 unusable data because they did not meet the specified criteria so that the total sample used was 129 companies. The source of data used in this research is financial statements consisting of balance sheets, profit/loss reports, and financial ratios. Results: The results of this study show the results of the t test, namely abnormal CSR has a significant positive effect on profitability, leverage has a significant positive effect on profitability, and company size has no significant effect on profitability. The results of the f test produce abnormal CSR, Leverage, and company size which together have a significant influence on profitability. And the results of the r-square test have abnormal results CSR, Leverage, and company size has an effect of 72% on profitability. Conclusion: Based on the study results, it can be concluded that abnormal CSR has a significant positive effect on profitability.

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“…This idea applies also to our supply chain setting, where corporate customers have limited flexibility in switching to a supplier from a different industry, as the production process likely requires procurement of specific inputs.4 Recent research also examines the validity and convergence of ESG ratings, providing mixed evidence (e.g.,Chatterji et al, 2016). For instance,Berg et al (2022) andDiebecker et al (2019) document rating disagreement among different data vendors. However, in this paper, we adopt a coverage perspective and do not require the ratings to perfectly reflect the underlying CSR activities of the firms.…”

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confidence: 99%