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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. 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.
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