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ESG-betyg och dess poängsättning

Lingmo, Ellen LU (2022) NEKH02 20221
Department of Economics
Abstract
The purpose of the thesis is to investigate if reporting on sustainability holds the standard for various frameworks and what factors determine ESG-points. The relationship between companies' total sales and various environmental factors were also investigated in order to understand the driving factors for companies to report on ESG and sustainability.
The thesis is limited to nordic countries, with the exception of Iceland, and consists of data from 200 companies. The thesis follows linear regression analysis and the ordinary least squares in order to investigate the effect of various environmental variables on ESG-points and total sales.
The results of the study shows that ESG-ratings do not entirely live up to the standards of the... (More)
The purpose of the thesis is to investigate if reporting on sustainability holds the standard for various frameworks and what factors determine ESG-points. The relationship between companies' total sales and various environmental factors were also investigated in order to understand the driving factors for companies to report on ESG and sustainability.
The thesis is limited to nordic countries, with the exception of Iceland, and consists of data from 200 companies. The thesis follows linear regression analysis and the ordinary least squares in order to investigate the effect of various environmental variables on ESG-points and total sales.
The results of the study shows that ESG-ratings do not entirely live up to the standards of the frameworks of the U.N. Global Compact and the Paris-Agreement. The results also show an inadequate relationship between total sales and the environmental variables, but a significant impact in relationship to ESG-points. (Less)
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author
Lingmo, Ellen LU
supervisor
organization
course
NEKH02 20221
year
type
M2 - Bachelor Degree
subject
keywords
Greenwashing, ESG, ESG-betyg, Hållbarhet, Parisavtalet, EU Taxonomi.
language
Swedish
id
9083011
date added to LUP
2022-10-10 09:06:51
date last changed
2022-10-10 09:06:51
@misc{9083011,
  abstract     = {{The purpose of the thesis is to investigate if reporting on sustainability holds the standard for various frameworks and what factors determine ESG-points. The relationship between companies' total sales and various environmental factors were also investigated in order to understand the driving factors for companies to report on ESG and sustainability.
The thesis is limited to nordic countries, with the exception of Iceland, and consists of data from 200 companies. The thesis follows linear regression analysis and the ordinary least squares in order to investigate the effect of various environmental variables on ESG-points and total sales.
The results of the study shows that ESG-ratings do not entirely live up to the standards of the frameworks of the U.N. Global Compact and the Paris-Agreement. The results also show an inadequate relationship between total sales and the environmental variables, but a significant impact in relationship to ESG-points.}},
  author       = {{Lingmo, Ellen}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{ESG-betyg och dess poängsättning}},
  year         = {{2022}},
}