Purpose Environmental, social and governance (ESG) scores are becoming increasingly
relevant in academic literature and the corporate world. This is partly because the themes …

This survey examines the vibrant academic literature on environmental, social, and
governance (ESG) investing. While there is no consensus on the exact list of ESG issues …

Despite the rising use of environmental, social, and governance (ESG) ratings, there is
substantial disagreement across rating agencies regarding what rating to give to individual …

This paper investigates the divergence of environmental, social, and governance (ESG)
ratings based on data from six prominent ESG rating agencies: Kinder, Lydenberg, and …

Responsible investors require data to underpin their stock and sector selections. Regardless
of the rating agency, bond ratings for a particular issuer are broadly similar. This is not the …

We critically examine the call for 'harmonisation'of sustainability reporting frameworks and
standards that occurred alongside an increase in environmental, social and governance …

Much attention has focused on algorithmic audits and impact assessments to hold
developers and users of algorithmic systems accountable. But existing algorithmic …

Sustainability in business and ESG (environmental, social, and governance) in finance have
exploded in popularity among researchers and practitioners. We surveyed 1,141 primary …

ESG rating have progressively become an important reference index within the investment
decision-making process. However, divergence might arise among diverse ESG rating …

This work tackles from an empirical perspective the widely debated relationship between
sustainability in business practices and profitability, focusing on a sample of listed European …