Judgment and decision making using ESG performance information

组织面临着越来越大的压力，要求其实现与财务、环境、社会和治理（ESG）目标相一致的价值。然而，我们对这些组织的管理者如何利用财务和非财务ESG绩效信息做出支持其ESG目标的决策知之甚少。该项目旨在研究管理者如何使用ESG绩效信息来制定内部业务决策，并就组织的绩效评估系统如何影响其决策过程创造新的知识。我们的项目成果将有利于组织内ESG信息的编制者和使用者，他们通过做出更好的ESG相关决策，可以为所有利益相关者创造长期价值。

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.