Challenges and Opportunities in Measuring Sustainability
A View from Accounting Science
DOI:
https://doi.org/10.11565/gesten.v6i1.138Keywords:
corporate governance, ESG, environmental responsibilityAbstract
Growing interest in sustainability has strongly driven investments that meet environmental, social, and corporate governance (ESG) criteria. In this article we show that the need for information allowing the sustainability of investments to be assessed and portfolios to be managed under ESG criteria has led to a proliferation of ESG indices controlled by various information providers that measure sustainability in different ways. Finally, we discuss the challenges and opportunities for accounting science and practitioners arising from this difficulty in measuring ESG factors.
Downloads
Downloads
Published
Issue
Section
License
Copyright (c) 2022 GESTIÓN Y TENDENCIAS
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
How to Cite
Article usage
- ViewsTimes this article's page was opened since the journal started recording statistics. One person can visit more than once.
- 915
- DownloadsTimes the full text of this article (usually the PDF) was opened or downloaded.
- 447
All time, as recorded by the journal.
Last 2 years: 219 views, 171 downloads.
CitationsTimes other scholarly works cited this article, according to OpenAlex and Crossref. The two indexes cover different sources, so their counts differ. : OpenAlex 1 · Crossref 1
Main countries of traffic origin:Countries this article was consulted from, according to the internet connection. They are not necessarily people. United States 24% · Chile 12% · Germany 12%
0.49 downloads per view (journal average 0.67).Downloads of the full text for every abstract view of this article, compared with the whole journal.
Explore the journal's metrics
