| 04-07-2024 |
ESG Criteria: do they really improve environmental performance of firms?
ESG criteria are a tool to measure and evaluate a company's performance in three areas: environment (A), social (S), and governance (G) The criteria are measured by very diverse indicators: for example CO2 emissions (A), or the number of women on the board of directors (S). Internationally there are certifying agencies that use different indicators. Some countries have regulated the indicators. In Chile, General Standard No. 461 of the Financial Market Commission requires the largest Chilean companies from 2022 to report a series of ESG indicators in their annual report. The reports of around 300 companies are public, and contain information on many indicators. There is no standard or reference value that companies must comply with. It is just information that is made public so that investors know the company's performance in the three areas. The question is, are they effective?
Prerequisites:
ICS2513
Evaluation method: Nota 1-7, with 0/1 available vacants |
Mentor(s): Open in the plataform |