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Premier and Green League: Multicriteria Analysis
by Panagiotis Papadeas
Abstract ID: 48
Event: Conference 2024
Keywords (up to 5): Accounting, International Standards, Premier League, Sustainability, Μulticriteria analysis

The concept of Economic Integration can be expanded through the Integrated Reporting (IR) initiatives that have been emerging from the collaboration of international and European organisations, particularly during the last two years, for the establishment of common Accounting and Sustainability Standards (AA1000, GRI, ESRS, IFRS, IIRC). From the International IR Framework, we link the 2nd principle (“Connectivity of information”) and 5th content element (“Strategy and research allocation”) with the Matching Principle of Accounting (correlation between revenues and costs), through the selection of multiple criteria over a five-year period from the operation of the Premier League. The multi-faceted evaluation of this league offers interesting incentives for the dissemination of more complete financial or non-financial information in different geographical regions and activities which strengthen integration of markets.  We utilise a combination of the Borda scoring method and the UTilities Additives (UTA) method of multicriteria analysis to enable the generation of a consensus ranking for all the criteria. The results reward those Premier League clubs that address sustainability issues more effectively.

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HELLENIC 
OPEN
UNIVERSITY
The International Conference on Business & Economics of the Hellenic Open University (ICBE - HOU) aims to bring together leading scientists and researchers, affiliated with the HOU, to present, discuss and challenge their ideas opinions and research findings about all disciplines of Business Administration and Economics.
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