ESG是一种投资理念，也是衡量企业可持续经营能力的一种指标。
Potential conflicts of interest: Concerns about potential conflicts of interest in ESG-related initiatives are related to ratings agencies, consultants, and other stakeholders involved in assessing and advising on ESG performance. They may have vested interests that could compromise the objectivity and int...
The ESG performance of heavily polluting enterprisesFootnote1serves as the dependent variable in this study. This data is sourced from Bloomberg’s EGS ratings for Chinese publicly listed enterprises.Footnote2Bloomberg’s ESG Index data dates back to 2009, ensuring the required time span for this st...
ESG评价体系又称ESG评级(ESG Ratings),是由商业和非营利组织创建的,以评估企业的承诺、业绩、商业模式和结构如何与 可持续发展 目标相一致。它们首先被投资公司用来筛选或评估其各种基金和投资组合中的公司。求职者、客户和其他人在评估商业关系时也可以使用这些评级,而被评级的公司本身也可以更好地了解他们的优势、...
Even though ratings continue to evolve and expand—some even include cybersecurity and geopolitical risks—they set the standard for companies to see how they rate compared to the competition and how to do better. And the public sector, specifically in the European Union and United States, is ...
Still, our ESG ratings are designed for evaluating a company’s resilience to ESG risks and to support ESG integration. 3. Our ESG ratings assess how well companies manage risk compared with their peers, not across industries. Some investors will favor or avoid certain sectors for a variety ...
For additional details on the definition of rating scales, refer to the "MSCI ESG and Climate Symbols and Definitions" document. 1.1.1 Key features • MSCI ESG Ratings are industry-relative measures and are determined at the company level. Ratings are on a global seven-band scale from AAA ...
Delgado-Ceballos,J.et al.(2023),“Connecting the Sustainable Development Goals to firm-level sustainability and ESGfactors:The need for double materiality”,Business Research Quarterly,26(1):2-10. Dimson,E.et al.(2020),“Divergent ESG ratings”,Journal of Portfolio Management 47(1):75-87. ...
Various rating agencies produce sustainability ratings even without being commissioned to do so by companies. Consequently, a whole range of ESG ratings exist for many listed companies. However, these ratings differ in their outcomes based on different priorities and weight factors [14,15,16]. ...
Our study provides an in-depth analysis of the mechanism by which the corporate risk-taking affects ESG performance, thus elucidating how digitalization strategies enhance ESG ratings and demystifying the ‘black box’ of this relationship. Thirdly, our research further validates the importance of ...