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Behind ESG ratings: Unpacking sustainability metrics

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/behind-esg-ratings_3f055f0c-en.html
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Environmental, social and governance (ESG) metrics increasingly inform a wide range of business and investment decisions. Based on the OECD’s collection and classification of over 2 000 metrics from eight major ESG rating products, this report assesses the scope, characteristics and comparability of ESG metrics.
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