Finding the Value in Environmental, Social and Governance Performance

  • Viola MöllerEmail author
  • Dinah A. Koehler
  • Ina Stubenrauch
Part of the FOM-Edition book series (FOMEDITION)


To date, managers of approximately $ 30 trillion in financial assets—all signatories to the United Nations Principles for Responsible Investment (UN PRI)—are seeking to identify companies with higher levels of Environmental, Social and Governance (ESG) performance and strong returns. CFOs increasingly find ESG management on their agenda. However, based on insights from Deloitte Sustainability and the CFO study, in 2012, the management of ESG via the financial department varies enormously between industries and countries. This chapter aims to provide insights into four key areas which could be considered key links with respect to finding the value in ESG performance. First, the role of the CFOs in managing ESG performance, second, the market value of the respective information, third, the development over time towards a future outlook, and fourth the utility of transparent ESG information (in the form of internal and external reporting) going forward.


Supply Chain Corporate Reputation Global Reporting Initiative United Nations Global Compact Chief Financial Officer 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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Copyright information

© Springer Fachmedien Wiesbaden 2015

Authors and Affiliations

  • Viola Möller
    • 1
    Email author
  • Dinah A. Koehler
    • 2
  • Ina Stubenrauch
    • 3
  1. 1.Deloitte & Touch GmbHDüsseldorfGermany
  2. 2.LarchmontUSA
  3. 3.Deloitte & Touch GmbHBerlinGermany

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