Evaluating the Intra-Industry Comparability of Sustainability Reports: The Case of the Oil and Gas Industry

Evaluating the Intra-Industry Comparability of Sustainability Reports: The Case of the Oil and Gas Industry

Environmental, social, and governance (ESG) data are in high demand in financial markets. However, the ESG data provided by companies do not allow for use in the investment decision-making process. The main limiting point for this is a lack of comparability across companies. This paper analyzes the...

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Bibliographic Details
Main Authors: Andrea Cardoni, Evgeniia Kiseleva, Simone Terzani
Format: Article
Language:English
Published: MDPI AG 2019-02-01
Series:Sustainability
Subjects:
sustainability reports
ESG information
GRI framework
comparability
oil and gas
Online Access:https://www.mdpi.com/2071-1050/11/4/1093

Internet

https://www.mdpi.com/2071-1050/11/4/1093

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