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dc.date.accessioned2024-10-04T12:53:59Z
dc.date.available2024-10-04T12:53:59Z
dc.date.issued2023-12-09
dc.identifierdoi:10.17170/kobra-2024092610886
dc.identifier.urihttp://hdl.handle.net/123456789/16079
dc.description.sponsorshipStiftung Mercator for a project entitled 'Wissenschaftsplattform Sustainable Finance' (Rahmenprogramm Sustainable Finance, grant number 19026202)eng
dc.language.isoeng
dc.rightsNamensnennung-Nicht-kommerziell 4.0 International*
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectSustainable development goalseng
dc.subjectdisagreementeng
dc.subjectportfolio managementeng
dc.subjectratingseng
dc.subject.ddc330
dc.titleIn partnership for the goals? The level of agreement between SDG ratingseng
dc.typeAufsatz
dcterms.abstractThis study analyzes the level of agreement of Sustainable Development Goal (SDG) ratings across five different rating providers. It documents a low level of agreement that is particularly pronounced for companies from the Energy, Healthcare, and Basic Materials sectors. Moreover, the low level of agreement is mostly driven by some individual SDGs. When analyzing implications, we find different return characteristics and risk factor exposures of portfolios sorted according to SDG ratings of different rating providers. Overall, our analyses show that current SDG ratings fail to provide a clear signal of companies’ contribution to the SDGs which can have severe consequences for sustainability transitions and their financing.eng
dcterms.accessRightsopen access
dcterms.creatorBauckloh, Tobias
dcterms.creatorDobrick, Juris
dcterms.creatorHöck, André
dcterms.creatorUtz, Sebastian
dcterms.creatorWagner, Marcus
dc.relation.doidoi:10.1016/j.jebo.2023.11.014
dc.relation.projectidgrant number 19026202
dc.subject.swdVereinte Nationen. Generalversammlung: Resolution 70/1 (2015)ger
dc.subject.swdPortfoliomanagementger
dc.subject.swdRatingger
dc.subject.swdNachhaltigkeitger
dc.type.versionpublishedVersion
dcterms.source.identifiereissn:1879-1751
dcterms.source.journalJournal of Economic Behavior and Organizationeng
dcterms.source.pageinfo664-678
dcterms.source.volumeVolume 217
kup.iskupfalse


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