ESG indicator metrics used by organisations to assess the degree of sustainability in companies

João Alvarez Peixoto, Andréia Bem Machado, Marc François Richter

Environmental, governance, market, social, sustainability.

Sustainability is increasingly becoming a necessity for corporations due to changing perspectives around the world. In this scenario the following problematic issue has arisen: Which ESG indicators are used to evaluate companies? To answer this problem the following objective was set: map the ESG indicator metrics used by organisations to analyse sustainability in companies. To this end, an integrative literature review was conducted using the Web of Science database. The results of the research indicate the instruments for this analysis as: Bloomberg Sustainability Report, Compustat database, Thomson Reuters EikonTM Report (ASSET4), MERCO Index, Kinder Lyndenberg Domini (KLD) Report, Global Reporting Index (GRI) Report, Global Engagement Services (GES), Sustainalytics database and in some cases interviews with the organizations' managers. These instruments measure ethical behavior, responsibility with employees, transparency and good governance, contribution to the Community, and commitment to the environment and climate change, and help assess companies on their ESG performance.

Received: 27 Aug 2022, Received in revised form: 19 Sep 2022, Accepted: 25 Sep 2022, Available online: 30 Sep 2022

10.22161/ijaers.99.64