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When accounts become information: A study of investors’ ESG analysis practice
Norwegian School of Economics, NHH, Bergen, Norway. (CEROC)ORCID iD: 0000-0002-6404-2790
2014 (English)In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 30, no 4, 395-408 p.Article in journal (Refereed) Published
Abstract [en]

The present study investigates how accounts are identified as information. A precondition for the interpretation and use of information is that it is identified as potential information. How does this happen? Using the empirical case of investor analysts and environmental, social and governance (ESG) issues, the study finds that to be able to distinguish information from irrelevant accounts, the analysts specify what they want knowledge about, the epistemic object. In fact, how the epistemic object is defined strongly influences which accounts are regarded as information. Still, the linking between accounts and what they are believed to reflect requires an interpretation. This effort is particularly visible when the ‘fit’ is lacking. Studying and reflecting on their informing process, the analysts acquire knowledge of what is captured but should not be and what is not captured but should be. Hence, the identification of accounts is not only the story of how available accounts are identified as information but also of how information is identified in its absence. 

Place, publisher, year, edition, pages
Elsevier, 2014. Vol. 30, no 4, 395-408 p.
Keyword [en]
Accounting, accounts, analysis, ESG, information, investors, representation
Keyword [sv]
Redovisning, ESG, Investerare, analys, information, representation
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:oru:diva-61259DOI: 10.1016/j.scaman.2014.09.002ISI: 000347132200002Scopus ID: 2-s2.0-84923264171OAI: oai:DiVA.org:oru-61259DiVA: diva2:1147093
Funder
The Jan Wallander and Tom Hedelius Foundation
Available from: 2017-10-04 Created: 2017-10-04 Last updated: 2017-10-05Bibliographically approved

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Du Rietz, Sabina

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CiteExportLink to record
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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
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  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
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Output format
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  • asciidoc
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