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Re:Companies with good ESG scores pollute as much as low-rat... by seltzered_ on Wednesday August 02, 2023 @10:01PM (#36980454)
There's been essays written around that framing, such as this one ('ESG Data is Like Less Wife Beating ', 2019): https://www.blorrainesmith.com/single-post/esg-data-is-like-...

The same author has moved towards proposing 'matereality' assessments in a different way: https://www.blorrainesmith.com/single-post/when-materiality-...

There's also groups advocating for alternatives to ESG, such as https://www.r3-0.org/

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