Honors Theses and Capstones

Date of Award

Spring 2023

Project Type

Senior Honors Thesis

College or School

PAUL

Program or Major

Business Administration: Information Systems & Business Analytics

Degree Name

Bachelor of Science

First Advisor

Jing Wang

Abstract

Across the globe Environmental, Social and Governance (ESG) scoring has become a tool used for mission-aligned investment. In the United States, there is no standardized method for scoring companies based on ESG practices; it is all completed by private companies with their own ways of managing data and creating scores. Corporate Social Responsibility (CSR) reporting, though mandatory in some countries, is also completely voluntary in the United States. CSR reports are a key part of the data collection used for ESG scoring. This research looks to understand how much CSR reporting is being influenced by ESG scoring methodologies, as well as what categories are lacking in reports from companies but are included in scoring. The main findings from this analysis show the need for standardized CSR reporting as well as a standardized, transparent rating system to be of most use to end users like investors looking to inform mission-aligned investments.

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