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Record W4410610359 · doi:10.5267/j.ac.2025.5.001

Evaluating ESG efficiency using DEA an analysis of Dow Jones Industrial average companies

2025· article· en· W4410610359 on OpenAlex
Reyhane Sadat Mohajeri Kharaghani, Amirparsa Madadkhani

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

venuePublished in a venue whose home country is Canada.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueAccounting · 2025
Typearticle
Languageen
FieldDecision Sciences
TopicEfficiency Analysis Using DEA
Canadian institutionsnot available
Fundersnot available
KeywordsBusinessEngineeringEconomicsOperations management

Abstract

fetched live from OpenAlex

In today's investment climate, the integration of Environmental, Social, and Governance (ESG) factors into strategic decision-making is essential, particularly in industry performance analysis. The article employs Data Envelopment Analysis (DEA) to calculate and contrast ESG efficiency for a broad variety of industries represented in companies in the Dow Jones Industrial Average. Through adopting three other DEA methods—the Constant Returns to Scale (CCR) model and input- and output-oriented Banker, Charnes, and Cooper (BCC) models—we provide a comprehensive framework to analyze how ESG inputs are allocated across different industries to achieve stock price appreciation. The results have important variations in different sectors. For example, the Technology & Telecom, Financial Services, and Retail & Consumer Goods industries have efficiency scores calculated much higher using the input-oriented BCC approach (INBCC) compared to when the scores are derived from the CCR model. This indicates very efficient management of resources that is masked under the constant return assumption. In contrast, industries like Media and Entertainment have efficiency scores that are high across different models, while others like Aerospace and Defense perform better once, they change their priority to output maximization. The results show that the selection of DEA methodology has a strong impact on efficiency scores and that the impact differs by industry. These findings provide industry-specific benchmarks for corporate practitioners, investors, and policymakers in return for fostering sustainable practices and enhancing portfolio selection strategies.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.012
metaresearch head score (Gemma)0.013
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMetaresearch
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Simulation or modeling · Consensus signal: Simulation or modeling
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.282
Threshold uncertainty score0.996

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0120.013
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0030.015
Science and technology studies0.0010.000
Scholarly communication0.0010.001
Open science0.0020.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.249
GPT teacher head0.479
Teacher spread0.229 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it