How Does ESG Reporting Data Affect Operational Efficiency? Does ESG rating matter?

Simple item page
dc.contributor.authorLui, Gladie
dc.date.accessioned2024-12-26T21:05:45Z
dc.date.available2024-12-26T21:05:45Z
dc.date.issued2025-01-07
dc.description.abstractSeveral initiatives, including the Global Reporting Initiative in 1997, the Carbon Disclosure project in 2000, the Sustainability Accounting Standards Board in 2011, the Taskforce on Climate-related Financial Disclosures in 2015, and the Workforce Disclosure Initiative in 2016 have contributed to the landscape of sustainability reporting. To harmonize the plethora of guidelines, the European Commission and the International Financial Reporting Standards Foundation are undertaking efforts to improve reporting practices. To understand the value of sustainability reporting, the current status of sustainability reports is investigated in two studies. The first study reveals that differences in emphasis of prominent topics, the sentiment and readability of sustainability reports throughout the period of 2015 to 2021. The second study finds a positive relationship between sustainability reporting and operational efficiency score of companies. This positive association is more pronounced when the firm-level external monitoring effect of Environment, Social and Governance ratings is higher than median ratings.
dc.format.extent9
dc.identifier.doi10.24251/HICSS.2025.192
dc.identifier.isbn978-0-9981331-8-8
dc.identifier.other8cf0fa60-9026-4c63-ba77-a064c9857346
dc.identifier.urihttps://hdl.handle.net/10125/109032
dc.relation.ispartofProceedings of the 58th Hawaii International Conference on System Sciences
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 International
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectNatural Language Processing and Large Language Models Supporting Data Analytics for System Sciences
dc.subjectesg reporting, natural language processing, operational efficiency
dc.titleHow Does ESG Reporting Data Affect Operational Efficiency? Does ESG rating matter?
dc.typeConference Paper
dc.type.dcmiText
prism.startingpage1591

Files

Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
0156.pdf
Size:
766.72 KB
Format:
Adobe Portable Document Format
Download

Collections

Natural Language Processing and Large Language Models Supporting Data Analytics for System Sciences