Disclosure or action: Evaluating ESG behavior towards financial performance

研究成果: Contribution to journalArticle査読

抄録

We investigate whether the information disclosure of Environmental, Social, Governance (ESG) criteria is more crucial than actions for the financial performance of firms by using two different ratings with more than 1,000,000 samples. Our result shows that disclosure is more important for profits while action is more critical in Tobin's Q and IVA scores.

本文言語英語
論文番号102108
ジャーナルFinance Research Letters
DOI
出版ステータス受理済み/印刷中 - 2021

All Science Journal Classification (ASJC) codes

  • 財務

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