ESG-betyg och dess poängsättning
(2022) NEKH02 20221Department 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)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9083011
- author
- Lingmo, Ellen LU
- supervisor
- organization
- course
- NEKH02 20221
- year
- 2022
- 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}}, }