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Assessing companies' decent work practices: An analysis of ESG rating methodologies

Author

Listed:
  • Céline Louche

    (Audencia Business School)

  • Guillaume Delautre
  • Gabriela Balvedi Pimentel

Abstract

Environmental, social and governance (ESG) rating agencies, as non-financial data providers, have become central actors in the field of responsible investment. Although research has explored the construction of ESG metrics, little is known about how agencies evaluate decent work. Building on the analysis of six rating agencies, this article investigates how these actors measure and assess companies' performance in terms of decent work and related areas and identifies the challenges they face in this endeavour. The authors seek to better understand the capacity of responsible investment and ESG ratings to promote and improve decent work within companies.

Suggested Citation

  • Céline Louche & Guillaume Delautre & Gabriela Balvedi Pimentel, 2022. "Assessing companies' decent work practices: An analysis of ESG rating methodologies," Post-Print hal-03690210, HAL.
    • Handle: RePEc:hal:journl:hal-03690210
    DOI: 10.1111/ilr.12370
    Note: View the original document on HAL open archive server: https://audencia.hal.science/hal-03690210v1
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    Cited by:

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    2. Yong Shi & Tongsheng Yao, 2025. "ESG Rating Divergence: Existence, Driving Factors, and Impact Effects," Sustainability, MDPI, vol. 17(10), pages 1-26, May.
    3. van Weeren, Michelle & Bluntz, Clarence, 2025. "What makes a rating useable? Shifting epistemic practices in the ESG rating field," Accounting, Organizations and Society, Elsevier, vol. 114(C).
    4. Attila Jámbor & Anett Zanócz, 2023. "The Diversity of Environmental, Social, and Governance Aspects in Sustainability: A Systematic Literature Review," Sustainability, MDPI, vol. 15(18), pages 1-15, September.

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