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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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2023
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| Subjects: | |
| 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 |