Djeffal, KhalidHaddad, Nour El Houda2025-04-232025-04-2320242352 – 9822http://dspace.univ-oeb.dz:4000/handle/123456789/22043This article critically analyzes existing Environmental, Social, and Governance (ESG) measurement models in accounting, evaluating their effectiveness and limitations in quantifying sustainability. It explores cost-based models, market-based models, asset-based models, and integrated reporting frameworks, highlighting their diverse approaches and underlying challenges. The article delves into issues of standardization, data quality, subjectivity, materiality, greenwashing, and short-termism. It emphasizes the need for continuous improvement, standardized reporting, and leveraging emerging technologies like blockchain and AI to enhance transparency and reliability. Ultimately, the article advocates for collaborative efforts to build a robust ESG ecosystem that effectively guides the transition towards a sustainable future.enESG measurement; Sustainability accounting; Integrated reporting; Quantifying sustainability; ESG performanceArticle