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Information as a Driver of Sustainable Finance

Part of the book series: Palgrave Studies in Impact Finance ((SIF))

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Abstract

The chapter covers the issue of Non-Financial information (NFI) under different perspectives. Starting from the eugenics of NFI, useful to clarify the difference among different typologies of NFI (e.g., ESG scorings, ratings, and opinions), moving to the business models behind the ESG data sourcing, up to the potential use and significance of ESG scoring and ratings. Supported by a literature review, the chapter is useful to scholars, professionals, and policymakers willing to better understand which kind of NFI they need and for which purpose, showing the road ahead to improve the reliability and comparability of NFI, as well as the integration between financial and non-financial accounting frameworks.

The chapter is the result of a common work of the authors; nevertheless, it can be attributed to Mario La Torre paragraph 5.1, to Mavie Cardi paragraph 5.2, to Jacopo Schettini paragraph 5.3 and to Elena Olmedo paragraph 5.4.

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Author information

Authors and Affiliations

  1. Università Di Roma La Sapienza, Rome, Italy

    Mario La Torre

  2. Universitat Jaume I, Castellón de la Plana, Spain

    EscrigOlmedo Elena

  3. Link Campus University, Rome, Italy

    Mavie Cardi

  4. Standard Ethics, London, UK

    Jacopo Schettini Gherardini

Authors
  1. Mario La Torre
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  2. EscrigOlmedo Elena
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  3. Mavie Cardi
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  4. Jacopo Schettini Gherardini
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Corresponding author

Correspondence to Mario La Torre .

Editor information

Editors and Affiliations

  1. Commissione Nazionale per le Società e la Borsa, Rome, Italy

    Nadia Linciano

  2. Commissione Nazionale per le Società e la Borsa, Rome, Italy

    Paola Soccorso

  3. Risk Analysis and Economics Department, European Securities and Markets Authority, Paris, France

    Claudia Guagliano

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La Torre, M., Elena, E., Cardi, M., Schettini Gherardini, J. (2022). Third Parties Information. In: Linciano, N., Soccorso, P., Guagliano, C. (eds) Information as a Driver of Sustainable Finance. Palgrave Studies in Impact Finance. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-93768-3_5

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  • DOI: https://doi.org/10.1007/978-3-030-93768-3_5

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  • Publisher Name: Palgrave Macmillan, Cham

  • Print ISBN: 978-3-030-93767-6

  • Online ISBN: 978-3-030-93768-3

  • eBook Packages: Economics and FinanceEconomics and Finance (R0)

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