“‘Is it possible for companies to effectively report on the vast number of potential stakeholder-related metrics that would be required (carbon emissions, pollution and waste, human capital management, supply chain practices, product use and safety, etc.)?’ Similarly, should ESG ratings be subject to regulatory requirements similar to those applicable to major credit rating agencies?”

[COMMENTARY]This is a great review of the state of ESG ratings.
What’s wrong with ESG ratings? By Cooley LLP, August 8, 2022, J D Supra, USA.