| dc.description.abstract | The increasing importance of ESG (Environmental, Social, and Governance) reporting has
pressured institutions and companies to adopt transparent reporting practices. However, the
ESG reporting landscape is complex and presents several challenges. This master's thesis
investigates the barriers and implications investors encounter when utilizing ESG information.
Through a meticulous analysis of annual and sustainability reports, this study focuses on the
quantitative non-financial information related to the health and safety indicator of Norwegian
companies listed on the OBX index. A total of 213 quantitative indicators are identified,
categorized, and analyzed, with a detailed examination of the eight most frequently reported
indicators. The findings reveal that most indicators are reported by only one company, while
only one indicator is reported by all 25 companies. These results indicate a low level of
comparability among indicators that convey information on similar phenomena.
This research contributes to the existing literature by shedding light on the barriers and
implications investors face in utilizing ESG information. The study underscores the need for
standardized reporting practices to enhance comparability and facilitate the effective use of
quantitative data for investors in the ESG domain. Moreover, the need for more standardization
in ESG reporting poses significant challenges for investors in utilizing quantitative information
from annual and sustainability reports of OBX index companies and companies. Moreover, the
need for more standardization in ESG reporting poses significant challenges for investors in
utilizing quantitative information from annual and sustainability reports of OBX index
companies and companies. | |
