Paper Number

1780

Paper Type

Short Paper

Abstract

Financial services organisations use emissions reports to inform stakeholders about the impact of their investments, which may pressure companies to reduce emissions. Nevertheless, current emissions reporting needs to be more robust. Practitioners and researchers are calling for improving existing capabilities. This research explores how some ESG practitioners use innovative digital strategies to strengthen emissions reporting accuracy, transparency, validity, and effectiveness. This exploratory research uses strategy-as-practice to explore how ESG practitioners engage with financed emission reporting, their existing challenges, and emergent strategies. The study applies Capability Maturity Model Integration (CMMI) to assess existing approaches. Respondents reported that the dynamic ESG environment and poor data quality are symptoms of an immature and reactive process. By enhancing existing capabilities, financed emissions reporting will improve.

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Jun 14th, 12:00 AM

CAPABILITIES FOR IMPROVING ESG REPORTING

Financial services organisations use emissions reports to inform stakeholders about the impact of their investments, which may pressure companies to reduce emissions. Nevertheless, current emissions reporting needs to be more robust. Practitioners and researchers are calling for improving existing capabilities. This research explores how some ESG practitioners use innovative digital strategies to strengthen emissions reporting accuracy, transparency, validity, and effectiveness. This exploratory research uses strategy-as-practice to explore how ESG practitioners engage with financed emission reporting, their existing challenges, and emergent strategies. The study applies Capability Maturity Model Integration (CMMI) to assess existing approaches. Respondents reported that the dynamic ESG environment and poor data quality are symptoms of an immature and reactive process. By enhancing existing capabilities, financed emissions reporting will improve.

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