Browsing by Author "Sousa, Samuel André Moura e"
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- SDG scoring : an analytic hierarchy process approachPublication . Sousa, Samuel André Moura e; Marques, Bernardo de Vasconcelos e Sousa PaulaThe demand for non-financial information has substantially risen in the last few years. Previously, investors only considered financial information on their investment decisions but there is an increased perception that non-financial factors might provide an additional framework on which firms can be measured, which can positively impact their investment success. Due to this, multiple rating agencies have risen as providers of scores reflecting the Environmental, Social and Governance (ESG) position of firms. However, they often seen as not providing the adequate theoretical reasoning and methodological clarity, which in addition to the lack of a consensus on ESG criteria, creates the space for the development of another scoring system with a robust and clear sustainability framework underlying it. Additionally, following the implementation of the Corporate Sustainability Reporting Directive (CSRD), a broader set of firms are required to report on their environmental and social impacts. This might create an information disadvantage for non-CSRD covered firms, which has led these firms to also have the desire to report on these issues. This dissertation presents the development process of a scoring system on which non-financial performance is measured through the Sustainable Development Goals (SDGs), i.e., a robust framework and that combines both financial and non-financial information in a single value, through Multi-Criteria Decision Making, namely, the Analytic Hierarchy Process (AHP). Additionally, it also provides a base framework for firms ESG reporting.