Conclusion: In the conclusion section, you draw your conclusion based on the arg

Conclusion:
In the conclusion section, you draw your conclusion based on the arguments you produced. The conclusion section finishes your report.
Purpose:
The purpose of the conclusion is to present the bottom line of your research: the argument you concluded based on your research design, the results, and their discussion. You started your research to make an argument. The argument that you can make based on your research is the conclusion of your research. This represents your intellectual contribution.
How to write:
Repeat the research aim of your research and the argument you planned to develop. Contrast this argument with the actual argument you could accomplish based on your research. Briefly delineate the major deviations and what lacks to make the desired argument.
Remember that in scientific publications nothing should come as a surprise. So, do not include new information or thoughts in your conclusion. Everything needs to be already presented and argued for in the discussion section. In this sense, the conclusion must be repetitive (remember, the argument is also part of the management summary). This is the conclusion of your research in the literal meaning of the word. Without stating a conclusion, the argument underpinned with many thoughts that you contribute to the academic discussion misses an ultimate point.
Now, you have (almost) finished your report. It provides a comprehensive account of your research that encompasses the discussion of the results and the conclusions drawn. Your report only lacks the required indexes (e.g., bibliography and appendices). We do not further expand on the formal requirements for a research report and refer to the specialized literature (see “recommended literature”).
Material:
Conclusion: The variables that conclusively impact the ESG rating a company receives are unclear
Arguments:
1. There is significant correlation between the ESG ratings of our rating agencies
2. The country of a company has a significant influence on the ESG ratings a company receives.
3. It is unclear whether the industry of a company has significant influence on the ESG ratings a company receives.
Research Aim:
Statistically show that there is correlation between ESG providers, statistically show that the country of a company influences the ESG ratings a company receives, and statistically show that the industry of a company has a significant influence on the ESG rating a company receives.