Datum
2023-12-09Schlagwort
330 Wirtschaft Vereinte Nationen. Generalversammlung: Resolution 70/1 (2015)PortfoliomanagementRatingNachhaltigkeitMetadata
Zur Langanzeige
Aufsatz
In partnership for the goals? The level of agreement between SDG ratings
Zusammenfassung
This 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.
Zitierform
In: Journal of Economic Behavior and Organization Volume 217 (2023-12-09) , S. 664-678 ; eissn:1879-1751Förderhinweis
Stiftung Mercator for a project entitled 'Wissenschaftsplattform Sustainable Finance' (Rahmenprogramm Sustainable Finance, grant number 19026202)Zitieren
@article{doi:10.17170/kobra-2024092610886,
author={Bauckloh, Tobias and Dobrick, Juris and Höck, André and Utz, Sebastian and Wagner, Marcus},
title={In partnership for the goals? The level of agreement between SDG ratings},
journal={Journal of Economic Behavior and Organization},
year={2023}
}
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2024-10-04T12:53:59Z 2024-10-04T12:53:59Z 2023-12-09 doi:10.17170/kobra-2024092610886 http://hdl.handle.net/123456789/16079 Stiftung Mercator for a project entitled 'Wissenschaftsplattform Sustainable Finance' (Rahmenprogramm Sustainable Finance, grant number 19026202) eng Namensnennung-Nicht-kommerziell 4.0 International http://creativecommons.org/licenses/by-nc/4.0/ Sustainable development goals disagreement portfolio management ratings 330 In partnership for the goals? The level of agreement between SDG ratings Aufsatz This 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. open access Bauckloh, Tobias Dobrick, Juris Höck, André Utz, Sebastian Wagner, Marcus doi:10.1016/j.jebo.2023.11.014 grant number 19026202 Vereinte Nationen. Generalversammlung: Resolution 70/1 (2015) Portfoliomanagement Rating Nachhaltigkeit publishedVersion eissn:1879-1751 Journal of Economic Behavior and Organization 664-678 Volume 217 false
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