Associazione ESSPER periodici italiani di economia, scienze sociali e storia
Autori: Demartini, Paola, Pagliei, Claudia Titolo: Can we trust ESG Ratings? Some insights based on a bibliometric analysis of ESG data quality and rating reliability Periodico: MC Anno: 2023 - Fascicolo: 2 - Pagina iniziale: 161 - Pagina finale: 187
The aim of this research is to investigate the quality and reliability of ESG data provided by companies, as well as the accuracy and objectivity of ESG ratings produced by sustainability rating agencies (SRAs). Since SRAs use companies? non-financial information as input data when formulating their ESG ratings, these two topics appear to be strictly interconnected.