Giacomo Tempesta
Bridging the Gap between Corporate Intent and Sustainability Disclosure: The Intersection of CSR-ESG and Financial Markets at the New York Stock Exchange.
Rel. Riccardo Calcagno. Politecnico di Torino, Corso di laurea magistrale in Ingegneria Gestionale (Engineering And Management), 2023
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Abstract
Corporate Social Responsibility (CSR) and Environmental, Social, and Governance (ESG) have become pivotal topics in today's business landscape. In this comprehensive study, I share a journey into my passion for CSR and ESG. The introduction section lays the foundation for the study by addressing the importance of CSR and ESG, beginning with a personal connection to the subject. It provides a general introduction to CSR with a recent literature review, referencing seminal works by Archie B. Carroll, and Milton Friedman, and explores the concept of Creating Shared Value, as articulated by Michael E. Porter and Mark R. Kramer. The introduction also familiarizes readers with the 17 UN Sustainable Development Goals (SDGs) and greenhouse gas (GHG) emission accounting, including Scope 1, Scope 2, and Scope 3 emissions, along with initiatives like the Science-Based Targets Initiative (SBTi) and LEED certification.
The data-related content section details the methodology for searching and sorting companies, the construction of the database from NYSE filings, and the selection criteria for companies included in the sample
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