Location
Hilton Waikoloa Village, Hawaii
Event Website
https://hicss.hawaii.edu/
Start Date
7-1-2025 12:00 AM
End Date
10-1-2025 12:00 AM
Description
Several initiatives, including the Global Reporting Initiative in 1997, the Carbon Disclosure project in 2000, the Sustainability Accounting Standards Board in 2011, the Taskforce on Climate-related Financial Disclosures in 2015, and the Workforce Disclosure Initiative in 2016 have contributed to the landscape of sustainability reporting. To harmonize the plethora of guidelines, the European Commission and the International Financial Reporting Standards Foundation are undertaking efforts to improve reporting practices. To understand the value of sustainability reporting, the current status of sustainability reports is investigated in two studies. The first study reveals that differences in emphasis of prominent topics, the sentiment and readability of sustainability reports throughout the period of 2015 to 2021. The second study finds a positive relationship between sustainability reporting and operational efficiency score of companies. This positive association is more pronounced when the firm-level external monitoring effect of Environment, Social and Governance ratings is higher than median ratings.
Recommended Citation
Lui, Gladie, "How Does ESG Reporting Data Affect Operational Efficiency? Does ESG rating matter?" (2025). Hawaii International Conference on System Sciences 2025 (HICSS-58). 6.
https://aisel.aisnet.org/hicss-58/da/nlp_and_llms/6
How Does ESG Reporting Data Affect Operational Efficiency? Does ESG rating matter?
Hilton Waikoloa Village, Hawaii
Several initiatives, including the Global Reporting Initiative in 1997, the Carbon Disclosure project in 2000, the Sustainability Accounting Standards Board in 2011, the Taskforce on Climate-related Financial Disclosures in 2015, and the Workforce Disclosure Initiative in 2016 have contributed to the landscape of sustainability reporting. To harmonize the plethora of guidelines, the European Commission and the International Financial Reporting Standards Foundation are undertaking efforts to improve reporting practices. To understand the value of sustainability reporting, the current status of sustainability reports is investigated in two studies. The first study reveals that differences in emphasis of prominent topics, the sentiment and readability of sustainability reports throughout the period of 2015 to 2021. The second study finds a positive relationship between sustainability reporting and operational efficiency score of companies. This positive association is more pronounced when the firm-level external monitoring effect of Environment, Social and Governance ratings is higher than median ratings.
https://aisel.aisnet.org/hicss-58/da/nlp_and_llms/6