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.
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.
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|Item Type:||Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)|
|Item Status:||Live Archive|
|Additional Information:||Only abstracts published in the conference proceedings. No evidence of copyright restrictions.|
|Faculty / Department / School:||Historic - Faculty of Business - School of Accounting, Economics and Finance|
|Date Deposited:||10 Nov 2010 01:41|
|Last Modified:||03 Jul 2013 00:05|
|Uncontrolled Keywords:||sustainable investment; global reporting initiative; GRI; multi criteria decision making analysis; MCDA|
|Fields of Research :||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
|Socio-Economic Objective:||B Economic Development > 90 Commercial Services and Tourism > 9001 Financial Services > 900102 Investment Services (excl. Superannuation)|
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