Research paper

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

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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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