Byrne, Nick and Cotter, Julie (2010) Sustainable investment: a tool for decision makers. In: APC 2010: 22nd Asian-Pacific Conference on International Accounting Issues, 7-9 Nov 2010, Gold Coast, Australia.
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Abstract
This paper presents the Multi Criteria Decision Making Analysis (MCDA) technique as a potential tool for the sustainable investment sector. MCDA is a tool that can be used to facilitate the incorporation of the sustainability performance indicators reported by companies adhering to the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines into a sustainable investment decision making framework. The application of this tool to the sustainable investment setting is demonstrated using an illustrative example.
| Item Type: | Conference or Workshop Item (Commonwealth Reporting Category E) (Paper) |
|---|---|
| Additional Information: | Only abstracts published in the conference proceedings. No evidence of copyright restrictions. |
| Uncontrolled Keywords: | sustainable investment; global reporting initiative; GRI; multi criteria decision making analysis; MCDA |
| Fields of Research (FOR2008): | 15 Commerce, Management, Tourism and Services > 1502 Banking, Finance and Investment > 150205 Investment and Risk Management 22 Philosophy and Religious Studies > 2201 Applied Ethics > 220102 Business Ethics 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting |
| Subjects: | UNSPECIFIED |
| Socio-Economic Objective (SEO2008): | B Ecomonic Development > 90 Commercial Services and Tourism > 9001 Financial Services > 900102 Investment Services (excl. Superannuation) |
| ID Code: | 8935 |
| Deposited By: | |
| Deposited On: | 10 Nov 2010 11:41 |
| Last Modified: | 24 Aug 2012 10:26 |
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