Judgment and decision making using ESG performance information

利用ESG绩效信息进行判断和决策

• 批准号: DP230103102
• 负责人: Prof Mandy Cheng
• 金额: $ 18.53万
• 依托单位: The University of New South Wales
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Projects
• 财政年份: 2023
• 资助国家: 澳大利亚
• 起止时间: 2023-01-01 至 2025-12-31
• 项目状态: 未结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DP230103102
• 关键词: Judgment; decision; making; using; ESG

Organisations face increasing pressure to deliver value aligned with both financial and environmental, social and governance (ESG) goals. Yet we know very little about the way in which managers within these organisations use financial and nonfinancial ESG performance information to make decisions that support their ESG goals. This project aims to examine how managers use ESG performance information to make internal business decisions, and create new knowledge on how an organisation’s performance measurement system influences their decision making processes. Our project outcomes will benefit preparers and users of ESG information within organisations, who by making better ESG-related decisions can create long-term value for all stakeholders.

组织面临着越来越大的压力，需要提供与财务和环境，社会和治理（ESG）目标相一致的价值。然而，我们对这些组织中的管理者如何使用财务和非财务ESG绩效信息来做出支持其ESG目标的决策知之甚少。该项目旨在研究管理人员如何使用ESG绩效信息来做出内部业务决策，并创造关于组织绩效衡量系统如何影响其决策过程的新知识。我们的项目成果将惠及组织内环境、社会及管治信息的发布者和使用者，他们通过做出更好的环境、社会及管治相关决策，可以为所有持份者创造长期价值。