Abstract

ESG exchange-trade fund inflows increased to a total of 22 billion dollars in 2020; three times their amount as compared to 2019, reflecting increasing capital market prominence (Wagner & Ballentine, 2020). Many organizations have since engaged in DEI practices because of the appeal Environment, Social, and Governance (also known as ESG) investment ratings provide (Henisz et al., 2019). However, companies must go beyond publishing organizational commitments to diversity to ‘check the box’ if they want to remain in the good graces of their internal and external stakeholders, ultimately validating their financial performance (S. J. Singh, 2021). An obstacle also emerged due to the inconsistent ratings methodologies applied across ESG rating agencies, resulting in minimal correlation between their “S” values. As such, a need exists for a standardized diversity metric framework in generating strong “S” positioning within the overall ESG rating for substantiating its subsequent valuation growth (Berg et al., 2020). Utilizing interview findings from 15 DEI executives as part of this qualitative research study, finding implications and a model are introduced by the author to inform a proposed ESG measurement approach for its “S” index relative to diversity management practices. In the researcher’s view, this model should inform a standardized metric index to be integrated by ESG rating agencies as success indicators when evaluating the “S” dimension to reduce the current rating divergence problem, more accurately reflecting ESG performance, and ultimately increasing the level of seriousness companies will take to improve their rating status (Berg et al., 2022).

Library of Congress Subject Headings

Investments—Moral and ethical aspects; Social responsibility of business; Diversity in the workplace

Date of Award

2024

School Affiliation

Graduate School of Education and Psychology

Department/Program

Education

Degree Type

Dissertation

Degree Name

Doctorate

Faculty Advisor

Farzin Madjidi

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