In, Soh Young; Park, Ki Young; Eccles, Robert G. - 2021
This study empirically assesses the consistency of carbon-related ratings with a firm’s actual carbon performance. Using carbon emission measures of Trucost (S&P Global) and carbon-related ratings from four widely used databases, KLD, ASSET4 (Refinitiv), MSCI ESG IVA, and Sustainalytics, we...