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Comparability indices summarize the level of comparability between companies at a national and international level, an issue of importance to investors, regulators, and standard setters. Comparability indices can identify areas where comparability is low and where comparability is deteriorating. Furthermore, they can be used to quantify the extent to which initiatives such as International Financial...
In April 2013, the European Commission published the Product and Organisation Environmental Footprint (PEF/OEF) methodology—a life cycle‐based multicriteria measure of the environmental performance of products, services, and organizations. With its approach of “comparability over flexibility,” the PEF/OEF methodology aims at harmonizing existing methods, while decreasing the flexibility provided by...
Indices of harmony such as the H, C, I and T indices have been developed and used in the accounting literature to quantify the level of comparability of company accounts. This has led to advances in definitions of comparability as well as empirically quantifying the extent of comparability between actual company accounts. These are important because the general concept of comparability is considered...
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