This paper examines the interactive relationship among environmental, social and governance (ESG) capital, financial capital, innovation capital, manufacturing capital and corporate financial performance. The findings indicate that ESG capital positively affects financial performance in the...

This study explores environmental, social and governance (ESG) rating disagreement among different providers, given the variation and lack of consensus in ESG ratings. We utilise three prominent ESG ratings (Sustainalytics, MSCI and Asset4) and employ four aggregation methods (equal-weighted...