Omid Mozaffari Vala
Phd Candidate
Area of Research: Accounting
Omid’s research interest is on sustainability accounting. Environmental, Social, and Governance (ESG) ratings play a critical role in modern investment decisions, directing billions (if not trillions) of dollars of capital allocation annually. However, despite their significant influence on global markets, these rating systems often lack methodological rigor and show concerning levels of divergence across different providers. Omid focuses on understanding the underlying causes and implications of this divergence. By examining how these ratings are constructed and why they differ, he aims to contribute to both academic literature and practical applications in sustainability accounting.
Supervisor: Dr. Leanne Keddie