The Environmental Creditworthiness Assessment Methodology
Ključne besede:
presojanje okoljske bonitete, podjetje, večkriterijsko odločanje, preskriptivni pristop, družbena odgovornostPovzetek
V prispevku podajamo pregled teoretičnih osnov merjenja in presojanja okoljske bonitete, in sicer predvsem na ravni podjetij. Cilj prispevka je proučiti možnosti večkriterijskega presojanja okoljske bonitete v podjetjih samih (t. i. interni rating). Upoštevajoč preskriptivni pristop, razčlenjujemo posebnosti okvirnega postopka za večkriterijsko presojanje okoljske bonitete. Ugotavljamo, da je kredibilnost ekoratingov odvisna ne le od kakovosti informacijskih virov in izbire okoljskih in- dikatorjev, ampak tudi od transformacije podatkov v odločevalcem razumljive lokalne in agregirane vrednosti.
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