Identifying Risk Variables From Raw ESG Data Using Its Hierarchical Structure

Fuente: arXiv
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Autori principali: Chen, Zhi, Feinstein, Zachary, Florescu, Ionut
Natura: Preprint
Pubblicazione: 2025
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author Chen, Zhi
Feinstein, Zachary
Florescu, Ionut
author_facet Chen, Zhi
Feinstein, Zachary
Florescu, Ionut
contents Environmental, Social, and Governance (ESG) data provides non-financial insights into corporations. In this study, we aim to identify relevant ESG raw variables to assess financial risk, measured by logarithmic volatility of return. We propose a framework specifically designed for ESG datasets characterized by a hierarchical data structure and a significantly larger number of variables than observations. We show that raw variables selected by the proposed framework are significantly more relevant to financial risk than aggregated ESG scores. Furthermore, these selected risk variables provide additional insights beyond the traditional financial factors. We validate the robustness of this framework using out-of-sample data. We illustrate our framework using company data from various sectors of the US economy. We further identify the specific ESG risk variables relevant to large and small companies within each sector.
format Preprint
id arxiv_https___arxiv_org_abs_2508_18679
institution arXiv
publishDate 2025
record_format arxiv
spellingShingle Identifying Risk Variables From Raw ESG Data Using Its Hierarchical Structure
Chen, Zhi
Feinstein, Zachary
Florescu, Ionut
Risk Management
Computational Finance
General Finance
Portfolio Management
Pricing of Securities
Environmental, Social, and Governance (ESG) data provides non-financial insights into corporations. In this study, we aim to identify relevant ESG raw variables to assess financial risk, measured by logarithmic volatility of return. We propose a framework specifically designed for ESG datasets characterized by a hierarchical data structure and a significantly larger number of variables than observations. We show that raw variables selected by the proposed framework are significantly more relevant to financial risk than aggregated ESG scores. Furthermore, these selected risk variables provide additional insights beyond the traditional financial factors. We validate the robustness of this framework using out-of-sample data. We illustrate our framework using company data from various sectors of the US economy. We further identify the specific ESG risk variables relevant to large and small companies within each sector.
title Identifying Risk Variables From Raw ESG Data Using Its Hierarchical Structure
topic Risk Management
Computational Finance
General Finance
Portfolio Management
Pricing of Securities
url https://arxiv.org/abs/2508.18679