Abstract Voluntary nonfinancial Environmental, Social, and Governance (ESG) disclosure is
a rapidly growing and increasingly important topic that has attracted great attention from …

Although corporate social responsibility (CSR) has been gaining relevance in the academic,
business, and political worlds, the relationship between CSR and performance remains …

ESG is both extremely important and nothing special. It's extremely important because it's
critical to long‐term value, and so any academic or practitioner should take it seriously, not …

In this address, I discuss differences across investor and manager motivations for
considering sustainable finance—value versus values motivations—and how these …

The sustainable development of the global economy and society calls for the practice of the
environmental, social and governance (ESG) principle. The ESG principle has been …

Digitalization is increasingly seen as a strategic means for firms to yield competitive and
environmental advantages. Still, current empirical research does not yet provide ample …

With more regulated environmental taxes, will enterprises adopt or evade green production
activities passively? To uncover this question, we apply the difference-in-differences model …

We investigate whether environmental, social, and governance (ESG) ratings predict future
ESG news and the associated market reactions. We find that the consensus rating predicts …

We analyze survey data on ESG beliefs and preferences in a large panel of retail investors
linked to administrative data on their investment portfolios. The survey elicits investors' …

Focusing on the environmental, social, and governance (ESG) factors is important as it
affects the firm's capability to raise capital and attract investors, and hence, firm performance …