“For investors, ESG scores can serve as useful signals of financial reporting quality, facilitating the identification of firms demonstrating superior financial accountability and transparency. For companies, ESG engagement is a governance tool that bolsters financial integrity and builds long‑term investor trust… [also] firms with stronger ESG performance are less likely to restate their financial statements.”

[COMMENTARY] Even with all the criticism of ESG, I’ve maintained that companies excelling in ESG practices excel operationally and financially. Here are some brilliant academics with yet more evidence for that viewpoint.
The Hidden Benefit of ESG, by Dov Solomon, Ido Baum, Rimona Palas, and Dalit Gafni, April 23, 2026, Faculty of Law Blogs, University of Oxford, UK.