Lights and shadows on sustainability rating scoring
Impacto
Scholar |
Otros documentos de la autoría: Rivera-Lirio, Juana M.; Muñoz-Torres, María Jesus; Escrig-Olmedo, Elena; Fernandez-Izquierdo, Maria Angeles
Metadatos
Mostrar el registro completo del ítemcomunitat-uji-handle:10234/9
comunitat-uji-handle2:10234/8648
comunitat-uji-handle3:10234/8649
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http://dx.doi.org/10.1007/s11846-013-0118-0 |
Metadatos
Título
Lights and shadows on sustainability rating scoringAutoría
Fecha de publicación
2014Editor
SpringerISSN
1863-6683Cita bibliográfica
ESCRIG-OLMEDO, Elena, et al. Lights and shadows on sustainability rating scoring. Review of Managerial Science, 2014, vol. 8, no 4, p. 559-574Tipo de documento
info:eu-repo/semantics/articleVersión de la editorial
http://link.springer.com/article/10.1007%2Fs11846-013-0118-0#page-1Versión
info:eu-repo/semantics/publishedVersionPalabras clave / Materias
Resumen
Many organizations currently publish sustainability ratings that quantify the sustainability of firms by aggregating scores. These organizations analyze companies in economic, social, environmental and corporate ... [+]
Many organizations currently publish sustainability ratings that quantify the sustainability of firms by aggregating scores. These organizations analyze companies in economic, social, environmental and corporate governance terms. However, some of these scores are associated with problems of how positive and negative assessments are offset. This work proposes a methodology for using fuzzy logic in the design of a comprehensive sustainability rating for firms. This technique for measuring sustainability addresses the complexity of the concept and enables the incorporation of expert knowledge into the system of assessment. This approach is applied to organizational information taken from the 2008 Accountability Rating and corrects one of the weaknesses revealed by methodologies based on the aggregation of scores—the offset effect—enabling decision-maker to manage it. This is considered an important research topic because of the growth of social
responsible financial markets, and the fact that investors are demanding more accurate information. [-]
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