Studying investor analysts of envir

Studying investor analysts of environmental social andgovernance (ESG) corporate performance, the present studyaims to analyse the process through which accounts becomeidentified as information by an analysis practice. It seeks toanswer the research question: how are accounts identified asinformation? To analyse how investor analysts appropriateaccounts of ESG performance as information, the study drawson work on epistemic practice within the science and technology literature. Specifically, I rely on Knorr Cetina’s (1999)notion of ‘‘technology of representation’’ where actorsthrough technology are able to achieve knowledge of thingspreviously unknown and that are not present, the ‘‘epistemicobject’’. In contrast to Callon’s (1998) calculative agencies,Beunza and Garud’s (2007) calculative frames and Miller andO’Leary’s (2007) mediating instruments, the advantage ofKnorr Cetina’s (1999) work is that it clearly emphasises theinput to the model. A calculation or analysis model needssome type of inputto produce a result. Knorr Cetina describestypes of relationships between the input, the model andthing we want to know about, the epistemic object. Herwork helps us explain how certain input is chosen and put inrelation to the epistemic object