In partnership for the goals? The level of agreement between SDG ratings

  • This study analyzes the level of agreement of Sustainable Development Goal (SDG) ratings across five different rating providers. It documents a low level of agreement that is particularly pronounced for companies from the Energy, Healthcare, and Basic Materials sectors. Moreover, the low level of agreement is mostly driven by some individual SDGs. When analyzing implications, we find different return characteristics and risk factor exposures of portfolios sorted according to SDG ratings of different rating providers. Overall, our analyses show that current SDG ratings fail to provide a clear signal of companies’ contribution to the SDGs which can have severe consequences for sustainability transitions and their financing.

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Author:Tobias Bauckloh, Juris Dobrick, André Höck, Sebastian UtzORCiDGND, Marcus WagnerORCiDGND
Frontdoor URL
Parent Title (English):Journal of Economic Behavior & Organization
Publisher:Elsevier BV
Place of publication:Amsterdam
Year of first Publication:2024
Publishing Institution:Universität Augsburg
Release Date:2023/12/11
Tag:Organizational Behavior and Human Resource Management; Economics and Econometrics
First Page:664
Last Page:678
Institutes:Wirtschaftswissenschaftliche Fakultät
Fakultätsübergreifende Institute und Einrichtungen
Wirtschaftswissenschaftliche Fakultät / Institut für Betriebswirtschaftslehre
Wirtschaftswissenschaftliche Fakultät / Institut für Betriebswirtschaftslehre / Lehrstuhl für Innovation und Nachhaltiges Management
Fakultätsübergreifende Institute und Einrichtungen / Zentrum für Klimaresilienz
Wirtschaftswissenschaftliche Fakultät / Institut für Betriebswirtschaftslehre / Professur für Finanzwirtschaft mit dem Schwerpunkt Climate Finance
Dewey Decimal Classification:3 Sozialwissenschaften / 33 Wirtschaft / 330 Wirtschaft
Licence (German):CC-BY-NC 4.0: Creative Commons: Namensnennung - Nicht kommerziell (mit Print on Demand)