Project Description
Financial institutions, companies and governments no longer base their project and investment decisions solely on financial indicators. Instead, these organizations increasingly pay attention to how their decisions and activities are related to risks and impacts on the environment, society and corporate governance. Data, indicators, and algorithms that are generated and used in the context of this increasing salience of sustainability topics work in two directions. First, they are complex tools for impact-oriented decision-making, which must be integrated into existing procedures. This means that governance takes place by means of sustainability information. Second, the collection and generation of sustainability information influences how an organization sees or registers the associated topics. Consequently, the indicators that are employed in this process influence how an organization becomes aware of certain sustainability issues.
