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Based on secondary and primary evidence of their practices, this paper analyses the similarities and differences in the methodologies adopted by CSR rating agencies to assess a firm's CSR performance. Evidence of similarities (e.g. the use of environment, social and governance themes, exclusion criteria, adoption of positive criteria, client/'customised' input, quantification), but also several elements of differences emerge, namely in terms of the thresholds for exclusion, transparent vs. confidential approach, industry-specific ratings, and weights for each dimension.
SAADAOUI Khaled - EM Normandie |
- Research
- Accounting and editing, Corporate and Market Finance