ESG: Right Thesis, Wrong Data
ESG: Right Thesis, Wrong Data
This article advocates for a move to "intrinsic" measures of impact rather than "extrinsic" ones that drive today's ESG ratings, making them less meaningful and effective than they could be.
The authors explain why today's ESG views of materiality are ineffective and how an intrinsic examination of impact could align value with actual performance.
By Jason Saul and Phyllis Kurlander Costanza , published by University of Chicago Harris School of Public Policy
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