Organisatsioonide püüdlused toime tulla nii sotsiaalse keskkonna kui valitsetuse küsimustega kestliku arengu põhimõtteid arvestades, on mitmetel juhtudel märkimisväärsed. Uuringuid erinevate üksikute aspektide asjakohasusest võib leida hulgaliselt. Siinviidatu on vabalevis olev tekst, mis leidis oma koha põhjusel, et haarab mitmeid faktoreid korraga ning näitab seoseid, kuigi ei seleta neid (see ei ole ka ambitsioon).

Tekst võiks huvi pakkuda ilmselt kõikidele inimestele, sest näitab üksikisiku rolli olulisust, kuid eeskätt organisatsioonist ja juhtimisest huvitatutele aga ka tudengitele vähemalt uurimismetoodika aspektidest.

Kontekstiks:

Since the United Nations World Commission on Environment and Development (WCED) highlighted the importance of sustainability over three decades ago—defined as meeting the needs of the present generation without compromising the ability of future generations to meet their needs WCED, 1987, p. 43)—many organizations have incorporated sustainability considerations into their operations. Notably, executives, investors, analysts, and other corporate stakeholders have converged on a set of environmental, social, and governance (ESG) indicators upon which to compare the performance of corporations (Eccles et al., 2020; Esty & Cort, 2020; Gartenberg & Serafeim, 2019).

Uurimisküsimus:

what factors explain variation in ESG performance between firms?

Välja tutvustamine:

Nevertheless, numerous organizations and formal structures have emerged that strive to establish guidelines for achieving corporate sustainability, such as the Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), and Carbon Disclosure Project (CDP). One particularly important avenue has been the advent and diffusion of ESG.

Oluline metoodikat puudutav sedastus:

To be incorporated into a quantitative measure of performance, ESG indicators must first be deemed salient by the rating agency and their constituents because, like sustainability more generally, ESG is a socially constructed phenomenon (Eccles et al., 2020).

… järg metoodilistele valikutele ja tulemuste selgitamisele:

Our results likewise indicate that not only do different indicators measure fundamentally distinct practices, but there are important differences between the factors that explain variation in performance and by extension variation on disparate elements of sustainability. Some ESG rating agencies are moving to increasingly large sets of indicators to determine performance, including artificial intelligence and big data approaches (Cort & Esty, 2020).

Lugemishuvi suurendamiseks – autorid väidavad järgmist, kuid kes-mis on peamised mõjutajad?

For example, we found that the state effect was negligible.

Crace, L., & Gehman, J. (2022). What Really Explains ESG Performance? Disentangling the Asymmetrical Drivers of the Triple Bottom Line. Organization & Environment. https://doi.org/10.1177/10860266221079408