Unpacking Environmental, Social, and Governance Score Disparity: A Study of Indonesian Palm Oil Companies

About this item

Title

Unpacking Environmental, Social, and Governance Score Disparity: A Study of Indonesian Palm Oil Companies

Content partner

University of Canterbury Library

Collection

UC Research Repository

Description

This study investigates the inconsistencies in ESG scores assigned by different rating agencies. Focusing on two Indonesian palm oil companies, this paper examines the link between their reported sustainability performance and the resulting ESG scores. This study employs content analysis to assess how the companies disclose information around double materiality, stakeholder engagement, and certifications. Additionally, the methodologies used by two rating agencies are reviewed to identify pot...

Read more

Format

Research paper

Research format

Journal article

Date created

online-publication-date

Creator

Suhardjo , Iwan / Akroyd, Chris / Suparman , Meiliana

URL

https://hdl.handle.net/10092/107321

Related subjects

ESG score / sustainability performance / double materiality / stakeholder engagement / sustainability certification / Commerce, management, tourism and services / Strategy, management and organisational behaviour / Corporate social responsibility / Accounting, auditing and accountability / Sustainability accounting and reporting

What is the copyright status of this item?

All Rights Reserved

This item is all rights reserved, which means you'll have to get permission from University of Canterbury Library before using it.

More Information

University of Canterbury Library has this to say about the rights status of this item:

All rights reserved unless otherwise stated

You can learn more about the rights status of this item at: http://hdl.handle.net/10092/17651

What can I do with this item?

You must always check with University of Canterbury Library to confirm the specific terms of use, but this is our understanding:

Non-infringing use

NZ Copyright law does not prevent every use of a copyright work. You should consider what you can and cannot do with a copyright work.

No sharing

You may not copy and/or share this item with others without further permission. This includes posting it on your blog, using it in a presentation, or any other public use.

No modifying

You are not allowed to adapt or remix this item into any other works.

No commercial use

You may not use this item commercially.