This study examines the effect of ESG rating disagreement on analysts' earning forecast
using a sample consisting of ESG ratings of Chinese A-share listed companies from 2015 to …

While the textual attributes of corporate financial documents, such as annual reports, have
been extensively analyzed in the academic literature, those of corporate sustainability …

We assess the level of environmental, social, and governance (ESG) rating disagreement
among Chinese listed companies using ESG data from eight ESG rating providers and …

This paper examines the long-term value implications of supply chain ESG performance. We
find that firms with fewer supply chain ESG incidents exhibit higher future stock returns and …

This conceptual paper explores the role of Environmental, Social, and Governance (ESG)
ratings in shaping investment outcomes, with a particular focus on China's stock market. As …

We investigate the role of covenants in private loan contracts that place requirements or
limitations on borrowers' environmental actions (hereafter,“environmental covenants”) …