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Effectiveness of Sustainability Reporting Tools

A special issue of Sustainability (ISSN 2071-1050).

Deadline for manuscript submissions: closed (30 September 2021) | Viewed by 12584

Special Issue Editor


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Guest Editor
1. Climate Change & Sustainability Advisor, Centre for Governance & Political Studies (CENT-GPS), 50450 kuala lumpur, Malaysia
2. Institute for Globally Distributed Open Research and Education (IGDORE), Bali 80571, Indonesia
Interests: sustainable development; ESG; corporate sustainability reporting

Special Issue Information

Dear Colleagues,

Ever since the Brundtland Report (1987) was published, the concept of sustainability has taken centre stage globally. The past decade has seen an increasing demand by stakeholders for more transparency on the reporting of not just economic matters but also environmental and social issues. In September 2015, 193 member countries agreed to the adoption of the Sustainable Development Goals (SDGs) with a set of ambitious aspirations. The SDGs consist of 17 Goals and 169 targets in total. Different frameworks, standards as well as ratings and indexes (Siew, 2015) have emerged since then across various industries to track and monitor the progress made towards sustainable development. This issue extends on existing contributions in the literature by exploring and focussing on the effectiveness of these sustainability reporting tools with the hope that there are lessons to be learned from the documented experience of both researchers and practitioners. 

The scope of the paper includes but is not limited to:

  • Sustainability reporting tools (SRTs);
  • Green building rating systems;
  • Infrastructure assessment;
  • Life cycle analysis (LCA);
  • Sustainability-related policies;
  • Alignment to the Sustainable Development Goals (SDGs);
  • Low carbon design and monitoring;
  • Carbon disclosures;
  • Environmental, social and governance (ESG) reporting;
  • Case studies on the implementation of SRTs;
  • Sustainability performance;
  • Sustainable projects/portfolio management.

 

Dr. Renard Siew
Guest Editor

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access semimonthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 2400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • sustainability reporting tools (SRTs)
  • sustainable development goals
  • life cycle analysis
  • rating systems
  • low carbon design
  • ESG

Published Papers (1 paper)

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Research

21 pages, 773 KiB  
Article
The Effect of Financial Materiality on ESG Performance Assessment
by Nicolas Madison and Eduardo Schiehll
Sustainability 2021, 13(7), 3652; https://doi.org/10.3390/su13073652 - 25 Mar 2021
Cited by 33 | Viewed by 11954
Abstract
The effect of considering the financial materiality of ESG (environmental, social and governance) issues on firms’ ESG performance scores and rankings is investigated using Morgan Stanley Capital International (MSCI) ESG Ratings and the financial Materiality Map® developed by the Sustainability Accounting Standard [...] Read more.
The effect of considering the financial materiality of ESG (environmental, social and governance) issues on firms’ ESG performance scores and rankings is investigated using Morgan Stanley Capital International (MSCI) ESG Ratings and the financial Materiality Map® developed by the Sustainability Accounting Standard Board (SASB). Results show that when financial materiality is applied, firms’ ESG performance scores change significantly. Further corroboration is provided by significant changes in firms’ ESG rankings when ESG performance assessment is based on SASB-adjusted ESG performance scores. Environmental pillar issues, and particularly natural resource use, are predominantly responsible for the changes. Overall, the results suggest that financial materiality affects the informative value of ESG scores and rankings, allowing the identification of investment opportunities in firms with high scores on business-critical ESG issues. We argue that consideration of financial materiality can better inform investment decisions based on ESG performance. This study adds to the understanding and assessment of ESG performance and its information content. Full article
(This article belongs to the Special Issue Effectiveness of Sustainability Reporting Tools)
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