2020? ⊷ (2) Is there an impact of ESG scores on corporate outcomes in the IMT-GT?” Literature review 8 The stakeholder-agency theory Hill and Jones (1992) built on assumptions of market processes that
, Where should capital flow to contribute to the SDGs? SDG Investor Maps The business case for sustainability and the SDGs • Fostering innovation • Driving competitive advantage through stakeholder
represent our collective pathway out of the COVID-19 pandemic. Every day, more and more businesses are looking for straightforward ways to operate more sustainably and make a positive contribution to the SDGs
support of the positive CSR effect on firm value irrespective of which proxy is used to identify CSR latent variable. Third, this study shows that CSR strategies based on a single pillar of ESG or the
for filling information Example Suggestion / Guideline Step 2 Create stakeholder •Stakeholder name •Type of stakeholder •Degree of importance •Description Step 3 Create impact model •Activities •Outputs
progress made towards their achievement, along with the participation in multi-stakeholder initiatives, are indicative of strong sustainability performance. Sustainalytics is of the opinion that the Group
components: 1) Issuer: we assessed the Issuer’s management of potential stakeholder-related ESG controversies and its involvement in controversial activities.5 2) Bond: we assessed the Framework’s alignment
that impacts economic decisions, e.g. SASB, TCFD All stakeholders who want to understand a corporate’s positive and negative contribution to sustainable development, e.g. GRI Standards All corporates and
the relevant Sector Criteria for those assets. The Sector Criteria are determined through a multi-stakeholder engagement process, including Technical and Industry Working Groups, convened and managed by
performance indicators 12 2.6 Objective metrics 13 2.7 Independent assurance 13 Part 3: Discussion points 15 3.1 Comprehensive disclosure 15 3.2 ESG factors 16 3.3 Stakeholder expectations 17 3.4 Reporting