The Perceived Usefulness of ESG Indicators by Tunisian Financial Professionals: Exploratory Study for the Construction of a Measurement Scale
Souhir KHEMIR

Abstract
This research is part of current research on the use of non-financial information. Its objective is to evaluate the perceived usefulness of Environmental, Social and Governance (ESG) indicators, proposed by the Global Reporting Initiative (GRI). A questionnaire survey was conducted among a sample of 105 Tunisian financial professionals. The results show levels of perceived usefulness quite different. Thus, corporate governance dimension collects the highest degree of perceived usefulness, followed by environmental and social ones. With regard to the exploratory factor analyzes, the results revealed a scale composed of 53 ESG indicators adapted to the information needs of Tunisian financial professionals.

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