企业报告中esg -透明度指数模型

IF 0.2 Q4 INTERNATIONAL RELATIONS MGIMO Review of International Relations Pub Date : 2023-07-02 DOI:10.24833/2071-8160-2023-3-90-56-80
R. Bulyga, M. Melnik, I. Safonova, V. Gisin
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引用次数: 0

摘要

环境、社会和治理(ESG)评估在推进国际可持续发展议程方面日益重要,这要求上市公司披露ESG报告信息。此类披露在促进与利益相关者的有效全球商业沟通和提高ESG透明度测量的可信度方面发挥着至关重要的作用。本研究的主要目的是开发和验证一个稳健的商业透明度指数模型。通过利用数学工具,该模型定量衡量环境、社会和治理(ESG)透明度水平,考虑到利益相关者的要求,并评估上市公司披露全面信息的能力。研究假设认为,仅根据估值的“数量”来评估上市公司ESG透明度,而忽略了“质量”和“可靠性”这两个关键因素,会损害结果的准确性和可靠性。利用现有的数学工具,构建了一个商业价值管理模型,将上市公司报告中披露的ESG信息中存在的“数量”、“质量”和“可靠性”因素纳入平衡系统。研究方法采用综合方法,将逻辑分析与结构分析、数学建模与内容分析相结合。对ESG披露的监管框架、国际和俄罗斯实践以及科学研究的全面考察表明,2000年至2023年间出现了权威的专业标准和框架。这些标准和框架在公司报告中塑造与可持续发展有关的财务和非财务信息的披露方面发挥关键作用。然而,在确定ESG透明度水平的既定实践中存在重大差距。目前的“透明度指数”未能纳入这些因素,导致在评估估计值的“质量”和“可靠性”方面存在方法上的不可比较性和差距。为了解决这一差距,作者为公司报告中的ESG透明度指数提出了一个新的数学模型。该模型有效地整合了上市公司披露信息中的“数量”、“质量”和“可靠性”因素。通过对俄罗斯公共股份公司(pjsc)内各种类型活动的披露和核查实践的比较分析,所建立的模型能够创建行业评级等级。这种评级等级有助于确定有关上市公司活动的信息披露水平,满足社会(国家)要求并优化业务目标。
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A Model of ESG-Transparency Index in Corporate Reporting
The increasing importance of Environmental, Social, and Governance (ESG) assessments in advancing the international sustainable development agenda necessitates the disclosure of ESG reporting information by public companies. Such disclosure plays a crucial role in facilitating effective global business communication with stakeholders and enhancing the credibility of ESG transparency measurements. The primary objective of this study is to develop and validate a robust model for a business transparency index. By leveraging mathematical tools, this model quantitatively measures the level of Environmental, Social, and Governance (ESG) transparency, taking into account the requirements of stakeholders and evaluating a public company's ability to disclose comprehensive information.The research hypothesis posits that assessing ESG transparency in public company reporting based solely on the "quantity" of estimated values, while neglecting the critical factors of "quality" and "reliability," undermines the accuracy and reliability of the results. By utilizing existing mathematical tools, a business value management model is constructed, incorporating a balanced system of "quantity," "quality," and "reliability" factors present in the ESG information disclosed in public company reports.The research methodology adopts a comprehensive approach, combining logical and structural analysis, mathematical modeling, and content analysis methods. A thorough examination of the regulatory framework, international and Russian practices, and scientific research in ESG disclosure reveals the emergence of authoritative professional standards and frameworks between 2000 and 2023. These standards and frameworks play a pivotal role in shaping the disclosure of financial and non-financial information related to sustainable development in corporate reporting. However, a significant gap exists in established practices for determining ESG transparency levels. Current "transparency indices" fall short in incorporating these factors, leading to methodological incomparability and gaps in assessing the "quality" and "reliability" of estimated values.To address this gap, the authors propose a novel mathematical model for the ESG transparency index in corporate reporting. This model effectively integrates the factors of "quantity," "quality," and "reliability" within the disclosed information of public companies. Through a comparative analysis of disclosure and verification practices across various types of activities within Russian public joint-stock companies (PJSCs), the established model enables the creation of an industry rating gradation. This rating gradation assists in determining the level of information disclosure about public companies' activities, fulfilling societal (state) requirements and optimizing business objectives.
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来源期刊
MGIMO Review of International Relations
MGIMO Review of International Relations INTERNATIONAL RELATIONS-
CiteScore
0.60
自引率
0.00%
发文量
46
审稿时长
12 weeks
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