EnvironmentalSocialGovernanceCross-Cutting
ESG Measurement and Ratings Divergence
This research paper examines why ESG ratings differ across providers and jurisdictions, focusing on regulatory frameworks, stakeholder expectations, and digital accountability. Reviewing evidence from the European Union, United States, and China, the study explores how differences in sustainability reporting, measurement methodologies, and assurance practices affect ESG comparability, investor decisions, and corporate accountability.
