| Issue |
E3S Web Conf.
Volume 403, 2023
XII International Scientific and Practical Forum “Environmentally Sustainable Cities and Settlements: Problems and Solutions” (ESCP-2023)
|
|
|---|---|---|
| Article Number | 08011 | |
| Number of page(s) | 8 | |
| Section | Development of Sustainable Cities: Economic, Social and Humanitarian Aspects | |
| DOI | https://doi.org/10.1051/e3sconf/202340308011 | |
| Published online | 25 July 2023 | |
Prerequisites and prospects for improving the quality of ESG assessment as a tool for responsible investment
Financial University under the Government of the Russian Federation, Moscow, Russian Federation
1 Corresponding author: zenkina_iv@mail.ru
The purpose of this article is to examine comprehensively the issues of information and methodological support for the ESG assessment of companies as a tool for responsible investment, to identify the prerequisites for the development of approaches to ESG assessment, and to identify areas for improving the quality of ESG assessment in order to make investment decisions that are comprehensively justified, ESG-conscious, and strategically valuable. The research examines the prerequisites for enhancing the quality of the ESG assessment, with a focus on the lack of information and methodological support for the analysis of sustainable development, and identifies the principal means for its enhancement. This article argues that the most important factor in guaranteeing the high quality of the ESG assessment is to increase the transparency, validity, and objectivity of methodological approaches to the ESG assessment, as well as the utilization of reliable tools for assessing uncertainty and sensitivity. The author proposes a method for a comprehensive evaluation of a company's sustainable development, utilizing modern digital technologies for the analytical processing of ESG data.
Key words: responsible investment / ESG integration / ESG data / sustainability report / ESG rating / comprehensive ESG assessment
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.