Svanberg, Jan; Ardeshiri, Tohid; Samsten, Isak; Öhman, … - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 7, pp. 313-348
Purpose The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted arithmetic averages to combine a set of social performance (SP) indicators into one single rating. To overcome...
