Unravelling SDGs performance in US corporations: (mis)alignment between ESG scores and ESG metrics

Łukasz Bryl

Chapter 21 in The Elgar Companion to International Business and the Sustainable Development Goals, 2026, pp 408-434 from Edward Elgar Publishing

Abstract: The aim of this chapter is to analyze the evolution of environmental, social, and governance (ESG) metrics among S&P 500 companies over a ten-year period, with a particular focus on their implications for global sustainability and international business. By assessing ESG performance in relation to the Sustainable Development Goals (SDGs), the study highlights how these metrics intersect with the challenges faced by multinational enterprises (MNEs) operating globally. While ESG scores have generally improved across industries, a deeper exploration of raw ESG data reveals environmental and social issues, such as increased emissions and governance shortcomings, which carry implications for global supply chains and cross-border operations. The study identifies significant discrepancies between aggregated ESG scores and ESG-specific metrics, emphasizing the importance of detailed data to evaluate corporate sustainability comprehensively. It also examines biases in ESG ratings stemming from industry and geographic factors, which influence their reliability. By integrating the international business context, this research provides insights for investors, multinational business leaders, and policymakers seeking to align corporate practices with global sustainability goals.

Keywords: SDGs; Sustainability; ESG score; ESG metrics; ESG performance; MNEs; S&P500 (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035348473
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