Examine the variables included in the dataset: - - Company: name of the company (Pirelli or...

Transcribed Image Text:

Examine the variables included in the dataset: - - Company: name of the company (Pirelli or Competitor) ID: identifier of the primary measure Dimension: ESG classification of the primary measure (Economic, Social, or Environment) Primary measures: sustainability Key Performance Indicator (KPI) Reported value: absolute value of KPI Year: sustainability reporting year Units: unit of measure of KPI Index Reciprocal: it indicates whether reported value should be transformed into an index value or a reciprocal value Transform the variable Reported value in index (reciprocal) depending on whether an increase of the primary measure is perceived as increasing (decreasing) the value for the stakeholders. Use 2018 as the base of the index (reciprocal). Note: your values should be in the column Value (column I) Example: R&D expenses (an increase of the metric implies higher sustainability) index Accident Frequency Index (an increase of the metric implies lower sustainability) reciprocal For Index measures: = [cell with Reported value of Year X]/[cell with Reported value of Year 2018] For Reciprocal measures: = [cell with Reported value of Year X]/[cell with Reported value of Year 2018] Examine the variables included in the dataset: - - Company: name of the company (Pirelli or Competitor) ID: identifier of the primary measure Dimension: ESG classification of the primary measure (Economic, Social, or Environment) Primary measures: sustainability Key Performance Indicator (KPI) Reported value: absolute value of KPI Year: sustainability reporting year Units: unit of measure of KPI Index Reciprocal: it indicates whether reported value should be transformed into an index value or a reciprocal value Transform the variable Reported value in index (reciprocal) depending on whether an increase of the primary measure is perceived as increasing (decreasing) the value for the stakeholders. Use 2018 as the base of the index (reciprocal). Note: your values should be in the column Value (column I) Example: R&D expenses (an increase of the metric implies higher sustainability) index Accident Frequency Index (an increase of the metric implies lower sustainability) reciprocal For Index measures: = [cell with Reported value of Year X]/[cell with Reported value of Year 2018] For Reciprocal measures: = [cell with Reported value of Year X]/[cell with Reported value of Year 2018]