Sustainability Ratios

Renard Siew ()
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Renard Siew: CENT-GPS

Chapter Chapter 6 in Sustainability Analytics Toolkit for Practitioners, 2023, pp 101-112 from Springer

Abstract: Abstract There is a growing interest in the private sector to report on sustainability issues over the past decade. This in part is driven by the increasing demand of stakeholders for higher levels of transparency and global sustainability activism. Yet, the narrative on performance has largely been focused on profitability ratios to evaluate the overall financial condition of a company despite the proliferation of a suite of tools focusing on sustainability. A set of corporate sustainability ratios that are aligned to the 2030 Sustainable Development Goals (SDGs) are recommended in this chapter further divided by four thematic areas: (i) efficiency, (ii) impact, (iii) engagement and (iv) innovation. A content analysis is conducted to assess the gaps across publicly listed companies in reporting against these sustainability ratios. The findings from this chapter would be useful to sustainability practitioners, auditors and analysts that are concerned with integrating environmental, social and governance (ESG) issues into investment decision making.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-19-8237-8_6

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DOI: 10.1007/978-981-19-8237-8_6

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