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2022 | OriginalPaper | Buchkapitel

5. Third Parties Information

verfasst von : Mario La Torre, EscrigOlmedo Elena, Mavie Cardi, Jacopo Schettini Gherardini

Erschienen in: Information as a Driver of Sustainable Finance

Verlag: Springer International Publishing

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Abstract

The chapter covers the issue of Non-Financial information (NFI) under different perspectives. Starting from the eugenics of NFI, useful to clarify the difference among different typologies of NFI (e.g., ESG scorings, ratings, and opinions), moving to the business models behind the ESG data sourcing, up to the potential use and significance of ESG scoring and ratings. Supported by a literature review, the chapter is useful to scholars, professionals, and policymakers willing to better understand which kind of NFI they need and for which purpose, showing the road ahead to improve the reliability and comparability of NFI, as well as the integration between financial and non-financial accounting frameworks.

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Metadaten
Titel
Third Parties Information
verfasst von
Mario La Torre
EscrigOlmedo Elena
Mavie Cardi
Jacopo Schettini Gherardini
Copyright-Jahr
2022
DOI
https://doi.org/10.1007/978-3-030-93768-3_5