Sökning: "ESG Rating Agencies"

Visar resultat 1 - 5 av 12 uppsatser innehållade orden ESG Rating Agencies.

1. 1. Green Numbers in Grey Areas: A study on what methods credit analysts use to integrate incomplete ESG data in the credit rating process

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Erik Voss-Schrader; Gustav Ryhre; [2024]
   Nyckelord :Credit; Debt; Rating; ESG; Epistemic;

   Sammanfattning : In response to the urgent need to address global warming, this study investigates the efforts of two credit rating agencies (CRAs), Aries and Orion, to integrate environmental, social, and governance (ESG) factors into their financial analyses amidst challenges posed by inconsistent and unstandardized data. Based on interviews with nine CRA representatives and Knorr Cetina's theory of epistemic cultures, the present study reveals the difficulties faced by the CRAs with directly linking ESG factors to credit ratings. LÄS MER

3. 2. EXPLORING THE RELATIONSHIP BETWEEN ESG DISAGREEMENT AND STOCK RETURNS - AN EMPIRICAL ANALYSIS

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Andrea Pasquali; [2023-06-29]
   Nyckelord :;

   Sammanfattning : During the recent years investors shifted their preferences towards sustainable stocks and funds, increasing the importance of Environmental, Social and Governance ratings. At a similar pace the related literature started to develop shedding light on some crucial aspects of the ESG ratings, such as the disagreement between rating agencies and the lack of common methodologies to assess the ratings. LÄS MER

4. 3. Agree to Disagree? Disentangling ESG Rating Disagreement and its Impact on Stock Returns

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Olof Gustavsson; Theodor Samaras; [2023]
   Nyckelord :ESG ratings; Disagreement; Stock returns; Risk; Uncertainty;

   Sammanfattning : This study investigates the phenomenon of ESG rating disagreement and its financial implications. Using a sample of the largest firms listed on the Nordic markets, we examined whether disagreement in ESG ratings from five widely used rating agencies between 2018-2022 positively affected the underlying stock returns. LÄS MER

5. 4. A Life Cycle Assessment on the Biodiversity impact of SDG equity funds

   Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

   Författare :Nils Hendriks; [2023]
   Nyckelord :ESG; SDG; Sustainable Development Goals; LCA; Life Cycle Assessment; annual species loss; biodiversity; equity funds;

   Sammanfattning : Sustainability, a multidimensional concept, consist of various environmental, social, and economic factors. Its fundamental principle is to fulfill the needs of the present without compromising the ability of future generations to meet their own needs. LÄS MER

7. 5. Exploring the Issues with ESG assessments in Investment Decision-Making : Insights from the Swedish Fund Market

   Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)

   Författare :Victoria Engström Kindmark; Ellen Surtevall; [2023]
   Nyckelord :ESG assessment; ESG rating; issues; challenges; sustainable investing; investment decision; mutual funds; ESG-bedömning; ESG betyg; utmaningar; svårigheter; hållbara investeringar; investeringsbeslut; fonder;

   Sammanfattning : Sustainable investing has seen a significant increase in the past years and is continuing to gain momentum with the constant rise of awareness and concern of the climate crisis. It is necessary for modern mutual fund companies to conduct ESG assessments as it provides a comprehensive understanding of a firm's sustainability performance, and identifies potential risks and opportunities which lay ground for investment decisions. LÄS MER