ESG-Ratings (Environmental, Social, Governance). Standards, challenges and solutions

The thesis investigates the complexities surrounding ESG ratings, providing a theoretical overview of Environmental, Social, and Governance criteria alongside Socially Responsible Investing. It explores the foundational concepts of ratings, including standards and traditional methodologies employed by rating agencies. The work highlights the unique challenges faced by ESG ratings compared to conventional ratings and delves into sustainability ratings and the agencies that produce them. Ultimately, it aims to identify potential solutions to the identified challenges within ESG rating frameworks.