2024
DOI: 10.3390/su16104272
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Dual Environmental, Social, and Governance (ESG) Index for Corporate Sustainability Assessment Using Blockchain Technology

Xinlai Liu,
Wenbiao Liang,
Yelin Fu
et al.

Abstract: Investors are increasingly relying on Environmental, Social, and Governance (ESG) indexes to obtain a third-party assessment of corporate sustainability performance. Various ESG indexes are, therefore, released by prominent rating agencies, including MSCI, Sustainalytics, Refinitiv, etc. However, existing ESG indexes overvalue the usage of massive ESG metrics while ignoring various ESG disclosure levels, leading to critical issues such as limited company coverage, inflexible ESG framework, and obscure assessme… Show more

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