The paper finds significant divergence in the elements assessed across four major ESG databases, with only four elements common to all. Despite this, ESG investments show promise for stable and high returns, especially in the long term. Further, the study finds that key elements considered in social equity studies are largely reflected in major ESG metrics.

The authors acknowledge funding from JSPS KAKENHI and the Environment Research and Technology Development Fund (JPMEERF20201001) of the Environmental Restoration and Conservation Agency of Japan. While this funding does not necessarily represent a conflict of interest, it is important to consider the potential influence of funding sources on research outcomes.

The paper makes a valuable contribution by investigating the commensurability of ESG metrics and their relationship with social equity. The systematic review is comprehensive and the analysis is generally well-executed. However, several limitations, such as the scope of the review, uneven treatment of social equity metrics, and limited discussion of specific case studies, prevent the paper from receiving a higher rating.