Consistent with the monitoring function played by financial analysts, we find that greater
analyst coverage leads to the same extent of improvement in the quantity and quality of …

In this systematic methodological literature review, we provide an overview, a typology, and
a critical analysis of firm-level greenwashing measures derived from secondary data and …

Abstract Sustainability-Linked Bonds–an innovative debt product that incorporates
incentivized sustainability targets–are becoming increasingly popular to encourage issuers …

We measure firms' beliefs about climate regulation, plans for future abatement, and current
emissions mitigation from responses to the Carbon Disclosure Project. These measures vary …

We develop a model of green project financing which incorporates investors with green
preferences into an otherwise standard framework of corporate financing with asymmetric …

The purpose of this study is to present a sustainable (or green) loan loss provisioning
system that align bank loan loss provisioning with the sustainable development goals. The …

This paper empirically investigates the relationship between specific dimensions of ESG
disclosure and ESG controversies. We analyze an unbalanced panel sample of European …

The role played by the banking sector in supporting the green transition has been limited but
is expected to increase substantially. We investigate whether the green loans granted by …

In this paper, the impact of China's green credit policy on corporate environmental hypocrisy
is examined. Using data on Chinese listed firms covering the period from 2007 to 2020 and …

Program (GHGRP) as an exogenous shock, we find that the exogenous reduction in carbon
information opacity lowers firms' loan price significantly. Such an effect is more pronounced …