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Environmental, social and governance reporting in annual reports: A textual analysis

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  • Baier, P.
  • Berninger, M.
  • Kiesel, F.

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  • Baier, P. & Berninger, M. & Kiesel, F., 2020. "Environmental, social and governance reporting in annual reports: A textual analysis," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 120592, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    • Handle: RePEc:dar:wpaper:120592
    Note: for complete metadata visit http://tubiblio.ulb.tu-darmstadt.de/120592/
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    Cited by:

    1. Maxime L. D. Nicolas & Adrien Desroziers & Fabio Caccioli & Tomaso Aste, 2023. "ESG Reputation Risk Matters: An Event Study Based on Social Media Data," Papers 2307.11571, arXiv.org.
    2. Gallucci, Carmen & Santulli, Rosalia & Lagasio, Valentina, 2022. "The conceptualization of environmental, social and governance risks in portfolio studies A systematic literature review," Socio-Economic Planning Sciences, Elsevier, vol. 84(C).
    3. Latino, Carmelo, 2023. "Surfing the green wave: What's in a "green" name change?," SAFE Working Paper Series 410, Leibniz Institute for Financial Research SAFE.
    4. Tim Loughran & Bill McDonald & James R. Otteson, 2023. "How Have Corporate Codes of Ethics Responded to an Era of Increased Scrutiny?," Journal of Business Ethics, Springer, vol. 183(4), pages 1029-1044, April.
    5. Diana Barro & Marco Corazza & Gianni Filograsso, 2023. "A ESG rating model for European SMEs using multi-criteria decision aiding," Working Papers 2023: 27, Department of Economics, University of Venice "Ca' Foscari".
    6. Elena Nechita & Cristina Lidia Manea & Elena-Mirela Nichita & Alina-Mihaela Irimescu & Diana Manea, 2020. "Is Financial Information Influencing the Reporting on SDGs? Empirical Evidence from Central and Eastern European Chemical Companies," Sustainability, MDPI, vol. 12(21), pages 1-34, November.
    7. Ignatov, Konstantin, 2023. "When ESG talks: ESG tone of 10-K reports and its significance to stock markets," International Review of Financial Analysis, Elsevier, vol. 89(C).

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