The environmental creditworthiness assessment methodology

Abstract

This paper aims to offer a review of existing theoretical bases of the measurement and assessment of environmental creditworthiness, particularly on the level of enterprises. Its objective is also to examine the possibilities of the multi-criteria assessment of environmental creditworthiness by enterprises themselves ("internal rating"). Following the prescriptive approach, it delineates the particularities of a frame procedure for the multi-criteria assessment of environmental creditworthiness. The credibility of eco-ratings depends not only on the quality of information sources and the choice of sensible environmental indicators, but also on the transformation of data into local and aggregate values that are understandable to decision makers. Keywords: environmental creditworthiness assessment, enterprise, multi-criteria decision making, prescriptive approach, social responsibility Iz vlečekV 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 indikatorjev, ampak tudi od transformacije podatkov v odločevalcem razumljive lokalne in agregirane vrednosti. Ključne besede: presojanje okoljske bonitete, podjetje, večkriterijsko odločanje, preskriptivni pristop, družbena odgovornost