[PDF][PDF] Implications of introducing investor-focused ESG reporting

HL Friedman, MS Heinle… - The Wharton School …, 2024 - files.cdn-files-a.com
Firms and jurisdictions are increasingly adopting ESG reporting, affecting empirical research
on its consequences. We develop a model to understand the nuanced effects of ESG …

Do firms respond to calls for environmental improvements made by retail investors?

TJ Wong, G Yu, S Zhang, T Zhang - Available at SSRN 4816139, 2024 - papers.ssrn.com
Retail investors have become more vocal in pressuring firms to improve their environmental
performance, yet little is known about whether and when firms respond to these pressures …

Implications of Investor-Focused ESG Reporting… and Misreporting

HL Friedman, MS Heinle, I Luneva - Available at SSRN 4535193, 2023 - papers.ssrn.com
Firms and jurisdictions worldwide are adopting ESG reporting in various forms. To better
understand potential implications of ESG reporting, we develop a model in which a firm …

General Counsel Prominence & Historical Environmental and Social (ES) Disclosure

JY Tan - 2024 - researchdiscovery.drexel.edu
This study investigates the role of the general counsel (GC) in voluntary historical
environmental and social (ES) disclosure decisions. Prior literature has focused exclusively …