["Journal of Economic Surveys, EarlyView. ", "\nABSTRACT\nThis critically reviews the construction and use of ESG scores, synthesizing and questioning the fundamentals of ESG measurement. It investigates the theoretical obstacles, examining the lack of a universal framework, the multidimensional nature of ESG, and the subjective methodologies that underpin ESG assessments. It also reflects on the practical limitations that arise from the application and use of ESG scores, such as data reliability, the lack of transparency in rating methodologies, and the risks of manipulation or greenwashing. By addressing both conceptual and practical challenges, this paper provides a comprehensive understanding of the limitations of ESG scores and contributes to the ongoing debate on how these limitations might be addressed.\n"]