Constant ethical challenge of ESG eporting in oil and gas industry
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43310%2F24%3A43925834" target="_blank" >RIV/62156489:43310/24:43925834 - isvavai.cz</a>
Výsledek na webu
<a href="https://4ab039238f.clvaw-cdnwnd.com/86dee696f396962ce1759356ee8577e1/200001093-d7f45d7f47/Conference_2024-5.pdf?ph=4ab039238f" target="_blank" >https://4ab039238f.clvaw-cdnwnd.com/86dee696f396962ce1759356ee8577e1/200001093-d7f45d7f47/Conference_2024-5.pdf?ph=4ab039238f</a>
DOI - Digital Object Identifier
—
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Constant ethical challenge of ESG eporting in oil and gas industry
Popis výsledku v původním jazyce
The article focuses on the methodology of non-financial reporting Environment, Social and Governance (ESG), which is becoming mandatory for companies in the EU. The authors examined the recent status of voluntary ESG reporting with investor interest in a selected industry sector. The research investigated whether, in a pre-mandatory voluntary reporting period, investor interest in ESG was evident in the global oil and gas industry. The authors researched ESG reporting by MSCI and investment grade ratings by Fitch from 2020-2022. Data for the research was collected from 32 global corporations that are considered major ethical risk areas with respect to sustainability. A regression linear analysis method was used to determine the stated objective. The research results showed a small statistical relationship between ESG and credit rating. The research was interpreted in theoretical terms as a constant ethical challenge.
Název v anglickém jazyce
Constant ethical challenge of ESG eporting in oil and gas industry
Popis výsledku anglicky
The article focuses on the methodology of non-financial reporting Environment, Social and Governance (ESG), which is becoming mandatory for companies in the EU. The authors examined the recent status of voluntary ESG reporting with investor interest in a selected industry sector. The research investigated whether, in a pre-mandatory voluntary reporting period, investor interest in ESG was evident in the global oil and gas industry. The authors researched ESG reporting by MSCI and investment grade ratings by Fitch from 2020-2022. Data for the research was collected from 32 global corporations that are considered major ethical risk areas with respect to sustainability. A regression linear analysis method was used to determine the stated objective. The research results showed a small statistical relationship between ESG and credit rating. The research was interpreted in theoretical terms as a constant ethical challenge.
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
—
OECD FORD obor
60301 - Philosophy, History and Philosophy of science and technology
Návaznosti výsledku
Projekt
—
Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2024
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
European Forum of Entrepreneurship 2024: Proceedings of the 17th International Scientific Conference
ISBN
978-80-87325-72-8
ISSN
—
e-ISSN
—
Počet stran výsledku
11
Strana od-do
39-49
Název nakladatele
Newton College a.s.
Místo vydání
Praha
Místo konání akce
Praha
Datum konání akce
19. 3. 2024
Typ akce podle státní příslušnosti
EUR - Evropská akce
Kód UT WoS článku
—