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...
Main Authors: | Andrea Cardoni, Evgeniia Kiseleva, Simone Terzani |
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Format: | Article |
Language: | English |
Published: |
MDPI AG
2019-02-01
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Series: | Sustainability |
Subjects: | |
Online Access: | https://www.mdpi.com/2071-1050/11/4/1093 |
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