关于ESG评级的分歧和汇总:一项调查
Arianna Agosto1, Alessandra Tanda1
1Department of Economics and Management, University of Pavia, Pavia, Lombardia, 27100, Italy.
Open research Europe
|September 2, 2025
概括
环境,社会和治理 (ESG) 评级的相关性很低, 企业可持续性指标需要改进的聚合方法.
科学领域:
- 财政问题
- 可持续性科学
- 数据科学
背景情况:
- 环境,社会和治理等级对于可持续投资至关重要.
- 提供者之间不一致的ESG评级给投资者和利益相关者带来了重大挑战.
- 了解ESG评分的差异和聚合对于企业问责至关重要.
研究的目的:
- 审查有关环境,社会和治理 (ESG) 评级差异的现有文献.
- 分析ESG数据的整合方法.
- 突出不一致的ESG评级对投资决策的挑战和影响.
主要方法:
- 关于ESG评级研究的综合文献审查.
- 分析不同ESG评级机构之间的相关性水平.
- 传统和机器学习聚合技术的研究.
主要成果:
- 由于ESG评级的供应商之间的相关性较低,使其可靠性受到质疑.
- 目前的聚合方法在创建可靠的可持续性指标方面存在局限性.
- 在有效整合各种ESG数据方面存在重大研究缺口.
结论:
- 对目前的ESG评级方法进行批判性分析表明,需要加强聚合策略.
- 为了制定一致可靠的企业可持续性指标,进一步的研究至关重要.
- 改善ESG数据整合是明智投资和企业责任的关键.
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