Andrej Nötzel

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

26 Seiten · 4,75 EUR
(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.