@article{ART003349402},
author={Zhuo Li},
title={Comparative Analysis of ESG Rating for SMEs: evidence from China and Korea},
journal={Journal of The Korea Society of Computer and Information},
issn={1598-849X},
year={2026},
volume={31},
number={6},
pages={221-230}
TY - JOUR
AU - Zhuo Li
TI - Comparative Analysis of ESG Rating for SMEs: evidence from China and Korea
JO - Journal of The Korea Society of Computer and Information
PY - 2026
VL - 31
IS - 6
PB - The Korean Society Of Computer And Information
SP - 221
EP - 230
SN - 1598-849X
AB - This study conducts a comparative analysis of ESG rating systems for small and medium-sized enterprises (SMEs) in China and Korea by integrating three analytical dimensions: indicator overlap, attribute consistency, and evaluation processes. The findings reveal an overall divergence between two systems, although partial convergence is observed in the environmental domain. At the attribute level, significant gaps are identified in alignment with the Global Reporting Initiative and SME applicability.
Furthermore, comparative analysis of evaluation processes shows that differences between two countries are not merely technical variations, but reflect deeper institutional and governance structures. These results provide new evidence on the structural difference of ESG rating divergence in a cross-national context. The study also offers policy implications for improving the global comparability of ESG frameworks and enhancing the applicability of ESG evaluation systems for SMEs.
KW - ESG rating;SMEs;convergence;divergence;Korea;China
DO -
UR -
ER -
Zhuo Li. (2026). Comparative Analysis of ESG Rating for SMEs: evidence from China and Korea. Journal of The Korea Society of Computer and Information, 31(6), 221-230.
Zhuo Li. 2026, "Comparative Analysis of ESG Rating for SMEs: evidence from China and Korea", Journal of The Korea Society of Computer and Information, vol.31, no.6 pp.221-230.
Zhuo Li "Comparative Analysis of ESG Rating for SMEs: evidence from China and Korea" Journal of The Korea Society of Computer and Information 31.6 pp.221-230 (2026) : 221.
Zhuo Li. Comparative Analysis of ESG Rating for SMEs: evidence from China and Korea. 2026; 31(6), 221-230.
Zhuo Li. "Comparative Analysis of ESG Rating for SMEs: evidence from China and Korea" Journal of The Korea Society of Computer and Information 31, no.6 (2026) : 221-230.
Zhuo Li. Comparative Analysis of ESG Rating for SMEs: evidence from China and Korea. Journal of The Korea Society of Computer and Information, 31(6), 221-230.
Zhuo Li. Comparative Analysis of ESG Rating for SMEs: evidence from China and Korea. Journal of The Korea Society of Computer and Information. 2026; 31(6) 221-230.
Zhuo Li. Comparative Analysis of ESG Rating for SMEs: evidence from China and Korea. 2026; 31(6), 221-230.
Zhuo Li. "Comparative Analysis of ESG Rating for SMEs: evidence from China and Korea" Journal of The Korea Society of Computer and Information 31, no.6 (2026) : 221-230.
