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Exploring the Influence of Non-Financial Reporting Practices and Double Materiality Adoption on ESG Ratings: Evidence from European Companies

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  • Anis Shami

    (CHUGA - Centre Hospitalier Universitaire [CHU Grenoble])

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  • Anis Shami, 2024. "Exploring the Influence of Non-Financial Reporting Practices and Double Materiality Adoption on ESG Ratings: Evidence from European Companies," Post-Print hal-04704651, HAL.
    • Handle: RePEc:hal:journl:hal-04704651
    Note: View the original document on HAL open archive server: https://hal.science/hal-04704651v1
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    References listed on IDEAS

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    1. Emma Avetisyan & Michel Ferrary, 2013. "Dynamics of Stakeholders’ Implications in the Institutionalization of the CSR Field in France and in the United States," Journal of Business Ethics, Springer, vol. 115(1), pages 115-133, June.
    2. Florian Berg & Julian F Kölbel & Roberto Rigobon, 2022. "Aggregate Confusion: The Divergence of ESG Ratings [Corporate social responsibility and firm risk: theory and empirical evidence]," Review of Finance, European Finance Association, vol. 26(6), pages 1315-1344.
    3. Elaine Conway, 2019. "To Agree or Disagree? An Analysis of CSR Ratings Firms," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 39(3), pages 152-177, September.
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