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200119 https://hdl.handle.net/2286/R.2.N.200119 http://rightsstatements.org/vocab/InC/1.0/ http://creativecommons.org/licenses/by-nc-sa/4.0 2025-05 41 pages Russell, Spencer Cook, Audrey Sardina, Amanda Barrett, The Honors College WPC Graduate Programs School of Accountancy This project explains what ESG is and how it has evolved to play a role in financial reporting. ESG scores have arisen as a way to inform customers and shareholders about relevant ESG information and determine ESG quality within a company. Scores are provided by rating agencies, and this project analyzes the consistency between agency scores as well as providing recommendations for future improvement. Accounting ESG Financial reporting Business ESG Ratings: Consistency, Accuracy, and Improvement