Do we really need proprietary ESG ratings? Our paper suggests: no. We show that a credible sustainability score can be built without data providers and black-box algorithms, using only observable performance and GRI standards. No promises. No narratives. Just results. Transparency and comparability are possible—if we stop outsourcing sustainability to proprietary models.
Francesca Grassetti (Università di Urbino), Daniele Marazzina (Polimi) https://www.mdpi.com/3689316
