Research paper
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...
- 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
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You can learn more about the rights status of this item at: http://hdl.handle.net/10092/17651
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Report this itemDigitalNZ brings together more than 30 million items from institutions so that they are easy to find and use. This information is the best information we could find on this item. This item was added on 14 August 2024, and updated 01 March 2025.
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