This whitepaper delves into the intricate relationship between cross-shareholding and corporate governance, highlighting its significant impact on ESG (Environmental, Social, and Governance) ratings. Explore how cross-shareholding structures, prevalent in economies like Japan and South Korea, influence corporate behavior, transparency, and accountability. Understand the dual nature of cross-shareholding, which can enhance stability and collaboration but also pose challenges to minority shareholder rights and governance standards. This analysis provides valuable insights for investors and businesses aiming to align their governance practices with ESG standards and promote sustainable, ethical operations.