Recent Publications
Taiwan Economic Research Monthly
Discovering the future challenges of corporate evaluation from the perspective of ESG
Under widespread media reports from various countries, the positive benefits of corporate ESG practice are widely known, prompting more corporate organizations to join the ranks of ESG practice, and with the launch of the sustainable rating mechanism and various ESG funds, it has also become a mainstream investment theory. In order to grasp the problems and challenges faced in promoting ESG, this article discusses the transmission channels of ESG ratings and stock prices from the perspective of corporate evaluation, introduces the ESG rating structure and evaluation items, and further discusses the reliability and consistency of ESG rating results of various institutions. The reasons that affect the quality of ESG ratings can be used as a reference for improving ESG evaluation methods or policy system design in the future.