Disclosure or action: Evaluating ESG behavior towards financial performance

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61 Citations (Scopus)

Abstract

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.

Original languageEnglish
Article number102108
JournalFinance Research Letters
Volume44
DOIs
Publication statusPublished - Jan 2022

All Science Journal Classification (ASJC) codes

  • Finance

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