Andrej Nötzel

Broadening the Scope of Rating: Measuring Corporate Social and Environmental Performance

26 Seiten · 4,75 EUR
(13. November 2006)

Ich bin mit den AGB, insbesondere Punkt 10 (ausschließlich private Nutzung, keine Weitergabe an Dritte), einverstanden und erkenne an, dass meine Bestellung nicht widerrufen werden kann.

Introduction:

The purpose of this paper is to give an overview and a basic comparison of two different non-financial rating methodologies, one referring to the ethics and one to the sustainability-approach. In the first part the theoretical background is explained with Hans Küng’s Global Ethics and ”Frankfurt-Hohenheimer Leitfaden” as a theoretical foundation on one side and the Sustainability-approach as proposed by business associations on the other side. The second part of the paper goes into details and introduces Corporate Responsibility-Rating of Oekom Research based on the “Frankfurt-Hohenheimer Leitfaden” and Corporate Sustainability Rating of SAM-Group based on the Sustainability-approach. They will be compared using the example of the Royal Dutch/Shell Group.