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-

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-less-wife-beating 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-meets-reality https://www.blorrainesmith.com/single-post/when-materiality-... There's also groups advocating for alternatives to ESG, such as https://www.r3-0.org/ https://www.r3-0.org/