Spira, Robin - In: Junior management science 9 (2024) 3, pp. 1769-1804
governance (ESG) information into investment decisions. The role of ESG rating agencies has been to facilitate decision-making by … aggregating unstructured ESG information into a single rating. Market participants, such as financial analysts, rely on these … ratings as part of their research. However, ESG rating agencies rarely agree in their assessment of a company's ESG …