ESG reporting divergence

ESG reporting divergence

In this paper, we provide the first large-sample empirical analysis of the consequences of ESG reporting divergence among U.S. firms. We construct and validate an ESG reporting divergence measure based on the dissimilarities in ESG reporting across firms. Validation tests confirm that it is lower fo...

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Bibliographic Details
Main Authors: CHENG, Qiang, LOU, Yun, YANG, Mengjie
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2023
Subjects:
ESG reporting divergence
ESG rating disagreement
ESG fund
Regulation
Sustainability reporting
Global reporting initiative
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/2032
https://ink.library.smu.edu.sg/context/soa_research/article/3059/viewcontent/SSRN_id4565408.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/2032
https://ink.library.smu.edu.sg/context/soa_research/article/3059/viewcontent/SSRN_id4565408.pdf

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