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Forecasting the environmental, social and governance rating of firms by using corporate financial performance variables: A rough sets approach

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Forecasting the environmental, social and governance rating of firms by using corporate financial performance variables: A rough sets approach

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dc.contributor.author García García, Fernando es_ES
dc.contributor.author González-Bueno, Jairo es_ES
dc.contributor.author Guijarro, Francisco es_ES
dc.contributor.author Oliver-Muncharaz, Javier es_ES
dc.date.accessioned 2021-09-16T03:31:42Z
dc.date.available 2021-09-16T03:31:42Z
dc.date.issued 2020-04 es_ES
dc.identifier.uri http://hdl.handle.net/10251/172595
dc.description.abstract [EN] The environmental, social, and governance (ESG) rating of firms is a useful tool for stakeholders and investment decision-makers. This paper develops a rough set model to relate ESG scores to popular corporate financial performance measures. This methodology permits handling with information in an uncertain, ambiguous, and imperfect context. A large database was gathered, including ESG scores, as well as industry sector and financial variables for publicly traded European companies during the period 2013-2018. We carried out 500 simulations of the rough set model for different values in the discretization parameter and different grouping scenarios of firms regarding ESG scores. The results suggest that the variables considered are useful in the prediction of ESG rank when firms are clustered in three or four equally balanced groups. However, the prediction power vanishes when a larger number of groups is computed. This would suggest that industry sector and financial variables serve to find big differences across firms regarding ESG, but the significance of the model drops when small differences in ESG performance are scrutinized. es_ES
dc.language Inglés es_ES
dc.publisher MDPI AG es_ES
dc.relation.ispartof Sustainability es_ES
dc.rights Reconocimiento (by) es_ES
dc.subject Corporate financial performance es_ES
dc.subject Corporate social performance es_ES
dc.subject ESG rating es_ES
dc.subject Rough sets es_ES
dc.subject.classification ECONOMIA FINANCIERA Y CONTABILIDAD es_ES
dc.title Forecasting the environmental, social and governance rating of firms by using corporate financial performance variables: A rough sets approach es_ES
dc.type Artículo es_ES
dc.identifier.doi 10.3390/su12083324 es_ES
dc.rights.accessRights Abierto es_ES
dc.contributor.affiliation Universitat Politècnica de València. Departamento de Economía y Ciencias Sociales - Departament d'Economia i Ciències Socials es_ES
dc.description.bibliographicCitation García García, F.; González-Bueno, J.; Guijarro, F.; Oliver-Muncharaz, J. (2020). Forecasting the environmental, social and governance rating of firms by using corporate financial performance variables: A rough sets approach. Sustainability. 12(8):1-18. https://doi.org/10.3390/su12083324 es_ES
dc.description.accrualMethod S es_ES
dc.relation.publisherversion https://doi.org/10.3390/su12083324 es_ES
dc.description.upvformatpinicio 1 es_ES
dc.description.upvformatpfin 18 es_ES
dc.type.version info:eu-repo/semantics/publishedVersion es_ES
dc.description.volume 12 es_ES
dc.description.issue 8 es_ES
dc.identifier.eissn 2071-1050 es_ES
dc.relation.pasarela S\407805 es_ES
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