Sebastian OblingerIntegriertes Nachhaltigkeitsrating

About this book deutschenglish

Sustainability rating agencies do not mostly integrate financial aspects in their ratings yet and leave this to the financial rating. The financial rating does not mention ecologic and social aspects in their analysis. Increasing global rethink, for example due to ecologic, social or financial crises, does not stop at the topic of ratings of companies, nations etc. Therefore in many areas an orientation towards sustainability respectively a consideration of sustainability aspects in otherwise mainly economically motivated activities is required, for instance by customers, environmental and social groups. A united, combined rating relating to the financial performance and future viability as well as ecologic and social issues of sustainability does not currently exist. This is changing by a new rating called integrated sustainability rating.

The present study points out the significance of the economic dimension of sustainability generally and within the sustainability rating. Furthermore, it is clarified, in which way the economic, ecologic and social dimension of sustainability can jointly be taken into consideration by a rating. Integrated sustainability rating is discussed as a synthesis of financial rating and sustainability rating. Integrated sustainability rating enables a comprehensive assessment of sustainability performance. Connections and interdependencies between economic, ecologic and social issues become conscious.

Leading rating agencies with sustainability ambitions from the German-speaking area are analyzed with regard to their rating systems. On the basis of their evaluation criteria it becomes clear that there is a lack of explicit aspects of the economic dimension in their ratings.

Integrated sustainability rating takes up the idea of the linkage of financial and extra-financial aspects by approaches for integrated reporting and is based on new requirements respectively claims related to the contents of a comprehensive corporate reporting.

The innovative integrated sustainability rating comprises the sectors ecology/environment, social issues and economy with appropriate criteria. Finally, the thesis mentions financial and extra-financial indicators as well as indicators in an integrated manner for the integrated sustainability rating.

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