Alam, Md. Mahmudul; Tahir, Yasmin Mohamad; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-22
Environmental, Social and Governance (ESG) ratings are widely recognised methods to assess the sustainability practices of corporations. However, the scores of these ratings are not satisfactory in emerging market economies. This study examines the financial factors that influence ESG ratings...