What are environmental, social, and governance scores measuring? The role of outcome and impact indicators in ESG scores

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DOI:10.1016/j.frl.2024.106529
作者：Santiago Guerrero;Juan Pablo Viteri
文献类型：期刊论文
补充材料：只需要正文
文献链接：https://doi.org/10.1016/j.frl.2024.106529

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Abstract：Environmental, social, and governance (ESG) ratings are fundamental tools; however, their underlying methodologies often involve complex aggregation processes. Although research on ESG has b

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