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Aggregate Confusion: The Divergence of ESG Ratings
[Corporate social responsibility and firm risk: theory and empirical evidence]

Citations

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Cited by:

  1. Zixuan Zhang & Zhenyu Ge, 2024. "Fishing in muddy water? Climate policy uncertainty and corporate greenwashing in environmental, social, and governance," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 45(6), pages 4191-4207, September.
  2. Richard Yeaw Chong Seow, 2025. "Environmental, social, and governance reporting in family firms: The critical role of CEO attributes," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 70-87, January.
  3. Görgen, Maximilian & Jacob, Stefan & Rohleder, Martin & Wilkens, Marco, 2025. "The impact of ESG preferences on stock borrowing volumes and fees," Finance Research Letters, Elsevier, vol. 85(PD).
  4. McGee, Paraic & Sheenan, Lisa & Egan, Tom & O'Donohoe, Sheila, 2025. "Risk factor disclosure in green bond prospectuses and investor compensation," International Review of Financial Analysis, Elsevier, vol. 105(C).
  5. Horn, Matthias & Oehler, Andreas & Dabbous, Amal & Croutzet, Alexandre, 2025. "The relation between environmental awareness and stock returns," International Review of Economics & Finance, Elsevier, vol. 103(C).
  6. Shihao Yin & Zhongguo Lin & Panni Li & Binbin Peng, 2025. "Does environmental credit affect bank loans? Evidence from Chinese A‐share listed firms," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(2), pages 1225-1248, April.
  7. Saumitra Bhaduri & Ekta Selarka, 2024. "How Green (performance) are the Indian Green Stocks – Myth Vs Reality," Working Papers 2024-263, Madras School of Economics,Chennai,India.
  8. Costola, Michele & Vozian, Katia, 2025. "Pricing climate transition risk: Evidence from European corporate CDS," Energy Economics, Elsevier, vol. 143(C).
  9. Oehler, Andreas & Neuss, Charlotte, 2025. "ESG disclosure vs. ESG ratings: Consistent information value?," International Review of Financial Analysis, Elsevier, vol. 107(C).
  10. Ferriani, Fabrizio, 2023. "Issuing bonds during the Covid-19 pandemic: Was there an ESG premium?," International Review of Financial Analysis, Elsevier, vol. 88(C).
  11. Ruiying Liu & Yuchi Li & Zhanli Li, 2025. "What influenced the lack of diversity in CSR after the company's losses: evidence from topic modeling," Papers 2509.23424, arXiv.org.
  12. Abdelghafar M. Elhady & Samaa Shohieb, 2025. "AI-driven sustainable finance: computational tools, ESG metrics, and global implementation," Future Business Journal, Springer, vol. 11(1), pages 1-30, December.
  13. Black, Bernard & de Carvalho, Antonio Gledson & Kim, Woochan & Yurtoglu, B. Burcin, 2023. "How useful are commercial corporate governance ratings? Evidence from emerging markets," Journal of Corporate Finance, Elsevier, vol. 80(C).
  14. Wu, Yuhui & Tian, Yanan & Han, Jie & Zhang, Zhilun, 2025. "Information or power? Financial infrastructure and carbon information disclosure," International Review of Financial Analysis, Elsevier, vol. 106(C).
  15. Ashraf, Dawood & Rizwan, Muhammad Suhail & Raza, Muhammad Wajid, 2025. "Does compliance with screening standards affect the performance of firms?," Emerging Markets Review, Elsevier, vol. 65(C).
  16. Jun Xie & Yoshitaka Tanaka & Alexander Ryota Keeley & Hidemichi Fujii & Shunsuke Managi, 2023. "Do investors incorporate financial materiality? Remapping the environmental information in corporate sustainability reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 2924-2952, November.
  17. Omri Even-Tov & Guoman She & Lynn Linghuan Wang & Detian Yang, 2025. "How government procurement shapes corporate climate disclosures, commitments, and actions," Review of Accounting Studies, Springer, vol. 30(2), pages 1968-2014, June.
  18. Huang, June & Lu, Shirley, 2025. "Gender diversity performance and voluntary disclosure: Mind the (gender pay) gap," Accounting, Organizations and Society, Elsevier, vol. 114(C).
  19. Li, Suyang & Qiao, Lu & Ren, Boru & Wang, Zilong, 2025. "Financing sustainability: Sustainable institutional investors and bank loan access," Journal of International Money and Finance, Elsevier, vol. 157(C).
  20. Zhao, Daping & Wang, Yande & Fang, Yong, 2024. "Greenium and public climate concerns: Evidence from China," Finance Research Letters, Elsevier, vol. 69(PA).
  21. Raff, Konrad, 2026. "Information externalities in corporate governance," Economics Letters, Elsevier, vol. 259(C).
  22. Luo, Di & Farag, Hisham, 2024. "ESG and aggregate disagreement," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 92(C).
  23. Deng, Xiang & Li, Weihao & Ren, Xiaohang, 2023. "More sustainable, more productive: Evidence from ESG ratings and total factor productivity among listed Chinese firms," Finance Research Letters, Elsevier, vol. 51(C).
  24. yunwoo, Kim & Hwang, Junhyuk, 2025. "Benchmarking Machine Learning Models for ESG Prediction in South Korea Using News-Derived Time Series," SocArXiv v2738_v1, Center for Open Science.
  25. Fornari, Fabio & Pianeselli, Daniele & Zaghini, Andrea, 2026. "Environmental score and bond pricing: It better be good, it better be green," Journal of International Money and Finance, Elsevier, vol. 161(C).
  26. Kathan, Manuel C. & Utz, Sebastian & Dorfleitner, Gregor & Eckberg, Jens & Chmel, Lea, 2025. "What you see is not what you get: ESG scores and greenwashing risk," Finance Research Letters, Elsevier, vol. 74(C).
  27. Spira, Robin, 2024. "How does ESG rating disagreement influence analyst forecast dispersion?," Junior Management Science (JUMS), Junior Management Science e. V., vol. 9(3), pages 1769-1804.
  28. Tsang, Albert & Frost, Tracie & Cao, Huijuan, 2023. "Environmental, Social, and Governance (ESG) disclosure: A literature review," The British Accounting Review, Elsevier, vol. 55(1).
  29. David Ardia & Keven Bluteau & Kris Boudt & Koen Inghelbrecht, 2023. "Climate Change Concerns and the Performance of Green vs. Brown Stocks," Management Science, INFORMS, vol. 69(12), pages 7607-7632, December.
  30. Azeem, Naveed & Ullah, Muhammad & Ullah, Farid, 2023. "Board gender diversity and firms' financial resilience during the Covid-19 pandemic," Finance Research Letters, Elsevier, vol. 58(PA).
  31. Alona Bilokha & Mingying Cheng & Mengchuan Fu & Iftekhar Hasan, 2025. "Understanding CSR champions: a machine learning approach," Annals of Operations Research, Springer, vol. 347(1), pages 761-774, April.
  32. Luo, Runmei & Ye, Yong, 2024. "Do firms listen to the ESG voices of minority investors? Evidence from China," International Review of Financial Analysis, Elsevier, vol. 96(PA).
  33. Geert Bekaert & Richard Rothenberg & Miquel Noguer, 2023. "Sustainable investment – Exploring the linkage between alpha, ESG, and SDGs," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(5), pages 3831-3842, October.
  34. Basse, Tobias & Desmyter, Steven & Saft, Danilo & Wegener, Christoph, 2023. "Leading indicators for the US housing market: New empirical evidence and thoughts about implications for risk managers and ESG investors," International Review of Financial Analysis, Elsevier, vol. 89(C).
  35. Tan, Ruipeng & Pan, Lulu, 2023. "ESG rating disagreement, external attention and stock return: Evidence from China," Economics Letters, Elsevier, vol. 231(C).
  36. Sirimon Treepongkaruna & Hue Hwa Au Yong & Steen Thomsen & Khine Kyaw, 2024. "Greenwashing, carbon emission, and ESG," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 8526-8539, December.
  37. Renxiang He & Hongtao Chen & Xiang Zhu, 2025. "Corporate hypocrisy and ESG rating divergence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(1), pages 1122-1146, January.
  38. Fonseca Luis Miguel & Skačkauskienė Ilona & Bușu Cristian & Minciu Mihaela, 2025. "Integrating ESG in business: Opportunities and risks through a systematic and bibliometric analysis," Management & Marketing, Sciendo, vol. 20(4), pages 1-15.
  39. Tanaka, Yoshitaka & Managi, Shunsuke, 2023. "Attention-Grabbing ESG," MPRA Paper 116786, University Library of Munich, Germany.
  40. Lou, Zhukun & Li, Sujie & Tong, Jingyi & Zhao, Jing, 2025. "ESG rating disagreement and the cost of equity capital," Global Finance Journal, Elsevier, vol. 66(C).
  41. Zhang, Xinyi & Khurram, Muhammad Usman & Moussa, Faten & Jiang, Yuexiang, 2025. "The role of voluntary environmental and social disclosure in mitigating ESG Rating divergence," Finance Research Letters, Elsevier, vol. 81(C).
  42. D’Ecclesia, Rita Laura & Levantesi, Susanna & Stefanelli, Kevyn, 2024. "Measuring business impacts on the sustainability of European-listed firms," Socio-Economic Planning Sciences, Elsevier, vol. 96(C).
  43. Merladet, Jorge & Lumbreras, Sara & Ramos, Andrés, 2025. "The resilient power of CSR: Sustained risk reduction despite widespread ESG adoption," Finance Research Letters, Elsevier, vol. 79(C).
  44. Sara Ratti & Laura Dell'Agostino & Marika Arena & Giovanni Azzone, 2025. "Environmental Commitment: Do Firms Walk the Talk? An Exploratory Study of Italian Listed Companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 5167-5189, July.
  45. Dang, Man & Puwanenthiren, Premkanth & Jones, Edward & Hoang, Viet Anh & Nguyen, Thieu Quang & Nguyen, Huu Cuong, 2025. "Business strategy heterogeneity and ESG disclosure," International Review of Economics & Finance, Elsevier, vol. 100(C).
  46. Luca Menicacci & Lorenzo Simoni, 2024. "Negative media coverage of ESG issues and corporate tax avoidance," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 15(7), pages 1-33, February.
  47. Winson Chiu & Ivar Kolstad, 2025. "NGO campaign responses to corporate environmental policies and practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 2271-2294, March.
  48. Xu, Jing & Wu, Wei & Feng, Xuan, 2025. "The impact of ESG performances on analyst report readability: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 102(C).
  49. Li, Ge & Cheng, Yuxiang, 2024. "Impact of environmental, social, and governance rating disagreement on real earnings management in Chinese listed companies," Global Finance Journal, Elsevier, vol. 62(C).
  50. Blasberg, Alexander & Kiesel, Rüdiger & Taschini, Luca, 2024. "Carbon default swap – disentangling the exposure to carbon risk through CDS," LSE Research Online Documents on Economics 128528, London School of Economics and Political Science, LSE Library.
  51. Morales, Adriano Barasal & Laurini, Márcio Poletti & Vrieling, Anton, 2025. "Risk assessment from space: Integrating satellite-derived insights for ESG financial decisions," Finance Research Letters, Elsevier, vol. 76(C).
  52. Davrinche, Grégoire & Filbien, Jean-Yves & Vigneron, Ludovic, 2025. "Do analysts matter for green investment? Evidence from the EU taxonomy," Economics Letters, Elsevier, vol. 250(C).
  53. Anh-Tuan Doan & Vu-Hao Doan, 2026. "How does ESG disclosure reduce income smoothing in banks? Cross-country evidence," Economic Change and Restructuring, Springer, vol. 59(2), pages 1-62, April.
  54. Allen, Franklin & Barbalau, Adelina, 2024. "Security design: A review," Journal of Financial Intermediation, Elsevier, vol. 60(C).
  55. Corinna Irina Ketterling, 2026. "From voluntary CSR to binding ESG frameworks: a legal perspective on sustainability disclosure standards," Future Business Journal, Springer, vol. 12(1), pages 1-26, December.
  56. Kong, Linghui & Chen, Rongquan & Huang, Xinyu & Wang, Fan, 2025. "Can Industry-Specific Information Disclosure Guidelines Alleviate Corporate ESG Divergence? Evidence from Chinese List Companies," International Review of Financial Analysis, Elsevier, vol. 106(C).
  57. Samarawickrama, Dhanushika & Biswas, Pallab Kumar & Roberts, Helen, 2025. "CSR disclosure, business groups and firm risk," Emerging Markets Review, Elsevier, vol. 69(C).
  58. Zhang, Jinlong & Qi, Fengyu & Wu, Mingyue, 2025. "Market-oriented environmental regulation and ESG rating divergence," Research in International Business and Finance, Elsevier, vol. 79(C).
  59. Dutta, Sunil & Hwang, Jinsung & Patatoukas, Panos N., 2025. "Fundamentals of carbon emissions scaling: Implications for sector peer comparisons and carbon efficient indexing," Energy Economics, Elsevier, vol. 143(C).
  60. Xuejiao Ma & Xiaojun Ma & Wei Fei & Qichuan Jiang & Yiwei Zhang, 2026. "Stop Where it Should Stop: Board Faultlines, Stakeholder Supervision and Greenwashing Behaviors of Firms," Journal of Business Ethics, Springer, vol. 203(2), pages 313-340, January.
  61. Dominic Gutknecht, 2024. "Media coverage of corporate wrongdoing: International evidence on the stock market reaction and the buffering effect of prior corporate social performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2670-2698, July.
  62. Chang, Zhenghao & Zhou, Hang & Ruan, Mengyu & Li, Qin, 2025. "When major customers matter: customer concentration and ESG rating disagreement," Journal of Contemporary Accounting and Economics, Elsevier, vol. 21(3).
  63. Tiantian Meng & Dan Lu & Danni Yu & M. H. Yahya & Mohd Ashhari Zariyawati, 2024. "Is executive compensation aligned with the company’s ESG objectives? Evidence from Chinese listed companies based on the PSM-DID approach," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 11(1), pages 1-15, December.
  64. van Weeren, Michelle & Bluntz, Clarence, 2025. "What makes a rating useable? Shifting epistemic practices in the ESG rating field," Accounting, Organizations and Society, Elsevier, vol. 114(C).
  65. Scholz, Robert, 2023. "Unternehmensmitbestimmung und die sozialökologische Transformation: Zusammenhang zwischen Mitbestimmungsindex und ESG-Kriterien in börsennotierten Unternehmen," Mitbestimmungsreport 79, Hans-Böckler-Stiftung, Düsseldorf.
  66. Eymen Errais & Fatma Ammar, 2026. "Does Active Management Matter in ESG Investing?," International Journal of Finance, CARI Journals Limited, vol. 11(1), pages 56-87.
  67. Lysenko, Tatiana, 2025. "Tracing the Drivers of SSA’s Low Sovereign Credit Ratings," FDL Policy Notes 2513, CEPREMAP.
  68. Ruiyu Dong & Chaofeng Shao & Shuqi Xin & Zhirui Lu, 2023. "A Sustainable Development Evaluation Framework for Chinese Electricity Enterprises Based on SDG and ESG Coupling," Sustainability, MDPI, vol. 15(11), pages 1-26, June.
  69. Ana Lorena Jiménez-Preciado & Miguel Ángel Martínez-García & José Carlos Trejo-García & Francisco Venegas-Martínez, 2025. "Short- and Long-Term Assessments of ESG Risk in Mexican Mortgage Institutions: Combining Expert Surveys, Radar Plot Visualization, and Cluster Analysis," Sustainability, MDPI, vol. 17(12), pages 1-29, June.
  70. Carlos Fernández-Méndez & Rubén Arrondo-García & Ana Rosa Fonseca-Díaz, 2025. "Sustainability practices, board’s gender diversity and quota regulations in European markets," Review of Managerial Science, Springer, vol. 19(10), pages 3177-3227, October.
  71. Souhei Ishida & Makoto Kuroki & Akinobu Shuto, 2026. "Abstract," CARF F-Series CARF-F-622, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
  72. Zehua He & Kexin Hu & Zhongfei Li, 2023. "Drifting from the Sustainable Development Goal: Style Drift in ESG Funds," Sustainability, MDPI, vol. 15(16), pages 1-24, August.
  73. Ugolini, Andrea & Reboredo, Juan C. & Ojea-Ferreiro, Javier, 2024. "Is climate transition risk priced into corporate credit risk? Evidence from credit default swaps," Research in International Business and Finance, Elsevier, vol. 70(PB).
  74. Ferriani, Fabrizio & Pericoli, Marcello, 2026. "ESG risks and corporate viability: Insights from default probability term structure analysis," International Review of Financial Analysis, Elsevier, vol. 112(C).
  75. Andrieș, Alin Marius & Sprincean, Nicu, 2023. "ESG performance and banks’ funding costs," Finance Research Letters, Elsevier, vol. 54(C).
  76. Barros, Victor & Verga Matos, Pedro & Miranda Sarmento, Joaquim & Rino Vieira, Pedro, 2024. "ESG performance and firms’ business and geographical diversification: An empirical approach," Journal of Business Research, Elsevier, vol. 172(C).
  77. Cosma, Simona & Rimo, Giuseppe & Torluccio, Giuseppe, 2023. "Knowledge mapping of model risk in banking," International Review of Financial Analysis, Elsevier, vol. 89(C).
  78. Gu, Qinen & Li, Shaofang & Tian, Sihua & Wang, Yuyouting, 2024. "Impact of climate risk on energy market risk spillover: Evidence from dynamic heterogeneous network analysis," Energy Economics, Elsevier, vol. 137(C).
  79. Celina Bade & Alexandra Olsacher & Philip Boehme & Hubert Truebel & Lena Bürger & Leonard Fehring, 2024. "Sustainability in the pharmaceutical industry—An assessment of sustainability maturity and effects of sustainability measure implementation on supply chain security," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 224-242, January.
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  82. Olakunle Oloruntobi & Adel Gohari & Safizahanin Mokhtar & Kasypi Mokhtar & Siti Marsila Mhd. Ruslan, 2025. "Comparative analysis of long-term returns, financial considerations, and measurement challenges in future ESG investing," Journal of Asset Management, Palgrave Macmillan, vol. 26(3), pages 271-297, May.
  83. Hastreiter, Nikolaus, 2025. "Can investor coalitions drive corporate climate action?," LSE Research Online Documents on Economics 128523, London School of Economics and Political Science, LSE Library.
  84. Chao Li & Alexander Ryota Keeley & Shutaro Takeda & Daikichi Seki & Shunsuke Managi, 2025. "Investor's ESG tendency probed by pre‐trained transformers," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 2051-2071, March.
  85. Jin, Yurong & Yan, Jingzhou & Yan, Qianhui, 2024. "Unraveling ESG Ambiguity, Price Reaction, and Trading Volume," Finance Research Letters, Elsevier, vol. 61(C).
  86. Alexandra Stefan & Ileana Cosmina Pitulice & Georgiana Oana Stanila & Aurelia Stefanescu, 2025. "The Influence of Sustainability Reporting on the Profitability of Listed Companies in the European Union," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 27(70), pages 994-994, August.
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  93. Li Meiyi & Gan Yufei, 2025. "More Philanthropy, More Consistency? Examining the Impact of Corporate Charitable Donations on ESG Rating Uncertainty," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, vol. 19(1), pages 1-21.
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  97. Jingwen Xia, 2022. "A Systematic Review: How Does Organisational Learning Enable ESG Performance (from 2001 to 2021)?," Sustainability, MDPI, vol. 14(24), pages 1-22, December.
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  102. Mansoor Afzali & Gonul Colak & Sami Vähämaa, 2025. "Climate Change Denial and Corporate Environmental Responsibility," Journal of Business Ethics, Springer, vol. 196(1), pages 31-59, January.
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  106. Li Wei & Wu Chengshu, 2024. "Company ESG performance and institutional investor ownership preferences," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 33(3), pages 287-307, July.
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  120. Marupanthorn, Pasin & Nikitopoulos, Christina S. & Ofosu-Hene, Eric D. & Peters, Gareth W. & Richards, Kylie-Anne, 2024. "Mechanisms for implementing fossil fuel divestment in portfolio management with impact on risk, return and carbon reduction," Energy Economics, Elsevier, vol. 136(C).
  121. Di Tommaso, Caterina & Mazzuca, Maria, 2023. "The stock price of European insurance companies: What is the role of ESG factors?," Finance Research Letters, Elsevier, vol. 56(C).
  122. Galletta, Simona & Goodell, John W. & Mazzù, Sebastiano & Paltrinieri, Andrea, 2025. "The impact of environmental disclosure and controversies on bank value," Journal of Economics and Business, Elsevier, vol. 134.
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  124. Horky, Florian & Pasquali, Andrea & Magazzino, Cosimo, 2024. "ESG rating disagreement portfolios – Evidence from the EuroStoxx 600," Finance Research Letters, Elsevier, vol. 69(PA).
  125. Mertzanis, Charilaos, 2024. "Central bank policies and green bond issuance on a global scale," Energy Economics, Elsevier, vol. 133(C).
  126. Tim Brasch & Christian Eckert, 2025. "Development of the ESG Pillar Scores and Data Availability: Empirical Evidence from the Insurance Industry," JRFM, MDPI, vol. 18(8), pages 1-33, August.
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  507. Nela Mrchkovska & Nives Dolšak & Aseem Prakash, 2023. "Does ESG privilege climate action over social and governance issues? A content analysis of BlackRock CEO Larry Fink’s annual letters," PLOS Sustainability and Transformation, Public Library of Science, vol. 2(12), pages 1-16, December.
  508. Philip Fliegel, 2025. "How (Not) to Measure Companies' Climate Transition Risk: A Framework and Categorized Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 3049-3077, May.
  509. Fiorillo, Paolo & Meles, Antonio & Ricciardi, Antonio & Verdoliva, Vincenzo, 2025. "ESG performance and the cost of debt. Evidence from the corporate bond market," International Review of Financial Analysis, Elsevier, vol. 102(C).
  510. Qiyu Huang & Yan Zhang & Xiang Li & Xiangning Mu & Mingyu Wang, 2025. "Unmasking Isomorphic Behaviors in Corporate Sustainability: Evidence From ESG Disclosure and Practices in Emerging Markets," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 4690-4725, July.
  511. Picheng Lee & Gary Kleinman & Asokan Anandarajan, 2025. "The effect of tournament incentives on environmental, social, and governance (ESG) performance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 397-408, June.
  512. Si, Deng-Kui & Zhou, Fu-You & Li, Xiao-Lin & Kong, Dongmin, 2025. "The effect of financial marketization on the nexus between ESG rating uncertainty and corporate innovation," International Review of Financial Analysis, Elsevier, vol. 106(C).
  513. D’Amico, Stefania & Klausmann, Johannes & Pancost, N. Aaron, 2026. "The benchmark greenium," Journal of Financial Economics, Elsevier, vol. 176(C).
  514. Michele Rubino & Ilaria Mastrorocco & Giovanni Maria Garegnani, 2024. "The influence of market and institutional factors on ESG rating disagreement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 3916-3926, September.
  515. Tan, Weijie & Liu, Yiqian & Teng, Mingming, 2025. "When ESG news talks: How media sentiment shapes corporate financial behavior in China," Global Finance Journal, Elsevier, vol. 67(C).
  516. Chiaramonte, Laura & Dreassi, Alberto & Girardone, Claudia & Piserà, Stefano, 2024. "Socially responsible banking: Weathering the Covid-19 storm," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 95(C).
  517. Liang, Hao & Ng, Lilian & Yoon, Aaron, 2025. "Editorial: What have we learned about green and climate finance?," The British Accounting Review, Elsevier, vol. 57(5).
  518. Qian, Shuitu & Yu, Wenzhe, 2024. "Green finance and environmental, social, and governance performance," International Review of Economics & Finance, Elsevier, vol. 89(PA), pages 1185-1202.
  519. Rahman, Sohanur, 2024. "The importance of green patents for CDS pricing: The role of environmental disclosures," Energy Economics, Elsevier, vol. 139(C).
  520. Matilde Faralli & Francesco Ruggiero, 2025. "The Rise of Climate Risks: Evidence from Firms' Expected Default Frequencies," Mercati, infrastrutture, sistemi di pagamento (Markets, Infrastructures, Payment Systems) 62, Bank of Italy, Directorate General for Markets and Payment System.
  521. Jiacai Xiong & Linghong Chen & Yushu Zhu & Thomas Maak, 2026. "Social Trust and Corporate Greenwashing: Insights from China's Pilot Social Credit Systems," Journal of Business Ethics, Springer, vol. 204(4), pages 855-883, April.
  522. Raheem, Mufutau I. & Isah, Kazeem O. & Dike, Chukwudi H. & Raheem, Ibrahim D., 2025. "Modelling the volatility dynamics of ESG stocks amid uncertainties: The role of asymmetry in a GARCH-MIDAS approach," Finance Research Letters, Elsevier, vol. 85(PD).
  523. Dennis, Benjamin N. & İsçan, Talan B., 2026. "A new measure of climate transition risk based on distance to a global emission factor frontier," Ecological Economics, Elsevier, vol. 239(C).
  524. Hsio-Yi Lin & Bin-Wei Hsu, 2023. "Empirical Study of ESG Score Prediction through Machine Learning—A Case of Non-Financial Companies in Taiwan," Sustainability, MDPI, vol. 15(19), pages 1-19, September.
  525. Kleffel, Philipp & Muck, Matthias, 2023. "Aggregate confusion or inner conflict? An experimental analysis of investors’ reaction to greenwashing," Finance Research Letters, Elsevier, vol. 53(C).
  526. Nakagawa, Kei & Morita, Keisuke & Sakemoto, Ryuta, 2025. "Stochastic ESG scores and nonpecuniary ESG preferences: An extension to CAPM," Finance Research Letters, Elsevier, vol. 79(C).
  527. Benchora, Inessa & Leroy, Aurélien & Raffestin, Louis, 2025. "Is monetary policy transmission green?," Economic Modelling, Elsevier, vol. 144(C).
  528. Francesco Martielli & Antonio Salvi & Emanuele Doronzo, 2024. "Corporate social responsibility practices and value creation through open innovation approach: Evidence from the STOXX Europe 600 Index," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4732-4745, September.
  529. He, Ye & Pan, Yuetong & Shan, Tao & Zhou, Yanyu, 2025. "ESG rating disagreement and the cost of equity financing," International Review of Financial Analysis, Elsevier, vol. 107(C).
  530. Carnevale, Concetta & Drago, Danilo, 2024. "Do banks price ESG risks? A critical review of empirical research," Research in International Business and Finance, Elsevier, vol. 69(C).
  531. Marco Ghitti & Gianfranco Gianfrate & Lorenza Palma, 2024. "The agency of greenwashing," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(3), pages 905-941, September.
  532. Ruan, Lei & Li, Jianing & Huang, Siqi, 2025. "ESG rating adjustment and capital market pricing efficiency: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 98(C).
  533. Verga Matos, Pedro & Neves, Pedro, 2025. "Wage asymmetries in Portugal: The top executive–worker pay gap and its implications for Sustainable Development Goal 10," Innovation and Green Development, Elsevier, vol. 4(5).
  534. Wang, Wenjiao & Sun, Ziyuan & Wang, Lan, 2025. "Does ESG rating divergence exacerbate management tone manipulation? − Empirical evidence based on MD&A text," Journal of Business Research, Elsevier, vol. 197(C).
  535. Candelon, Bertrand & Hasse, Jean-Baptiste, 2026. "ESG Mutual Fund Attributes and Investor Behavior," LIDAM Discussion Papers LFIN 2026001, Université catholique de Louvain, Louvain Finance (LFIN).
  536. Jin, Xuanxuan & Qi, Hanying & Huang, Xin, 2024. "Green financial regulation and corporate strategic ESG behavior: Evidence from China," Finance Research Letters, Elsevier, vol. 65(C).
  537. repec:rjr:romjef:v::y:2025:i:3:p:44-67 is not listed on IDEAS
  538. Xiaoyan Xu & Hong Zhao, 2024. "An Empirical Study on ESG Evaluation of Chinese Energy Enterprises Based on High-Quality Development Goals—A Case Study of Listed Company Data," Sustainability, MDPI, vol. 16(15), pages 1-22, August.
  539. Ahmed Bouteska & Murad Harasheh & Giovanni Esposito, 2026. "Climate Transition Risk, ESG Rating Divergence and Portfolio Performance: Evidence From Composite Scores and Climate‐Adjusted Factor Models," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 31(2), pages 2208-2228, April.
  540. Hong Yang & Xujing Li & Meng Li, 2026. "ESG performance and corporate default risk: insights from investor perspectives," Risk Management, Palgrave Macmillan, vol. 28(1), pages 1-39, February.
  541. Kevin Birk & Stefan Jacob & Marco Wilkens, 2025. "What attracts sustainable fund flows? Prospectus versus ratings," Journal of Asset Management, Palgrave Macmillan, vol. 26(2), pages 216-237, March.
  542. Kwon, Sungjoung & Manna, Nomalia, 2025. "Corporate investments in startups: CVC unit vs. direct investment," Journal of Banking & Finance, Elsevier, vol. 175(C).
  543. Imen Ben Tahar & Dylan Possamai & Xiaolu Tan, 2026. "Optimal incentive scheme for ESG disclosure," Papers 2604.24344, arXiv.org.
  544. Caterina Morelli & Simone Boccaletti & Paolo Maranzano & Philipp Otto, 2025. "Multidimensional Spatiotemporal Clustering – An Application to Environmental Sustainability Scores in Europe," Environmetrics, John Wiley & Sons, Ltd., vol. 36(2), March.
  545. Ian Berk & Massimo Guidolin & Monia Magnani, 2023. "New ESG rating drivers in the cross‐section of European stock returns," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 46(S1), pages 133-162, December.
  546. Shi, Chunpei & Wei, Yu & Zheng, Yihe & Wang, Zhuo & Wang, Qian, 2024. "Is ESG investment rewarded or just doing good? Evidence from China," International Review of Economics & Finance, Elsevier, vol. 96(PC).
  547. Ivana Mateska & Christian Busse & Andrew P. Kach & Stephan M. Wagner, 2023. "Sustainability‐related transgressions in global supply chains: When do legitimacy spillovers hurt buying firms the most?," Journal of Supply Chain Management, Institute for Supply Management, vol. 59(4), pages 42-78, October.
  548. Juan Piñeiro-Chousa & M. Luisa López-Pérez & M. Ángeles López-Cabarcos & Aleksandar Šević, 2025. "Busy boards and environmental, social and governance performance: a gender perspective on NASDAQ-100 firms," Review of Managerial Science, Springer, vol. 19(12), pages 3663-3686, December.
  549. Patrick J. Callery, 2024. "Strategic motivations for corporate social responsibility: profitability or legitimacy?," Journal of Business Economics, Springer, vol. 94(6), pages 947-974, August.
  550. Zhang, Zehua & Zhao, Ran & Zhu, Lu & Chamberlain, Trevor, 2025. "ESG performance and bond return volatility," Journal of Financial Stability, Elsevier, vol. 79(C).
  551. Du, Linqi & Lu, Na, 2025. "Do ESG incidents matter for corporate cost of debt? Evidence from China," Finance Research Letters, Elsevier, vol. 86(PB).
  552. Sun, Guanglin & Yan, Zian & Gong, Zejun & Li, Mengding, 2025. "The impact of ESG rating divergence on stock price crash risk," International Review of Financial Analysis, Elsevier, vol. 102(C).
  553. Choi, Dong Beom & Jeong, Seongjun, 2025. "CSR scores versus actual impacts: Banks’ main street lending during the great recession," Journal of Banking & Finance, Elsevier, vol. 172(C).
  554. Alessi, Lucia & Duranovic, Anja & Kvedaras, Virmantas & Monasterolo, Irene, 2025. "From risks to opportunities: The impact of green public investment programs on sovereign yields," Research in International Business and Finance, Elsevier, vol. 77(PA).
  555. Huang, Yujun, 2024. "Do ESG ETFs provide downside risk protection during Covid-19? Evidence from forecast combination models," International Review of Financial Analysis, Elsevier, vol. 94(C).
  556. Xin Li & Yan Ke & Longbing Cao, 2026. "Beyond ESG Scores: Learning Dynamic Constraints for Sequential Portfolio Optimization," Papers 2605.09310, arXiv.org.
  557. Sen, Chitrakalpa & Chakrabarti, Gagari, 2024. "Exploring the risk dynamics of US green energy stocks: A green time-varying beta approach," Energy Economics, Elsevier, vol. 139(C).
  558. Benuzzi, Matteo & Bax, Karoline & Paterlini, Sandra & Taufer, Emanuele, 2025. "Chasing ESG performance: How methodologies shape outcomes," International Review of Financial Analysis, Elsevier, vol. 104(PA).
  559. Gregor Dorfleitner & Rongxin Zhang, 2024. "ESG News Sentiment and Stock Price Reactions: A Comprehensive Investigation via BERT," Schmalenbach Journal of Business Research, Springer, vol. 76(2), pages 197-244, June.
  560. Mingtao Zhao & Xuebao Fu & Guobing Fang & Lianbiao Cui & Abdelmohsen A. Nassani, 2025. "Exploring the impact of ESG ratings on enterprises' green technology innovation," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(9), pages 21621-21650, September.
  561. Di Martino, G. & Miglietta, F. & Potì, V., 2024. "Corrigendum to “The impact of ESG scores on the value relevance of fair value hierarchy of financial instruments: Evidence from European banks” [Res. Int. Bus. Financ. 71 (2024) 102451]," Research in International Business and Finance, Elsevier, vol. 72(PA).
  562. Ling, Shixian & Xia, Hui & Liu, Zhangxin (Frank), 2024. "ESG rating divergence and audit fees: Evidence from China," Finance Research Letters, Elsevier, vol. 67(PA).
  563. Eduardo C. Garrido-Merch'an & Sol Mora-Figueroa-Cruz-Guzm'an & Mar'ia Coronado-Vaca, 2023. "Deep Reinforcement Learning for ESG financial portfolio management," Papers 2307.09631, arXiv.org.
  564. Lee, Hun & Andrevski, Goce & Ferrier, Walter J. & Waldron, Theodore L., 2026. "When do high-CSR investments pay off? The role of competitive repertoire adjustments," Journal of Business Research, Elsevier, vol. 203(C).
  565. Xinhao Qiao & Jinyu He & Xueying Bian & Yan Ling, 2026. "Investee Peers and Corporate Social Responsibility: Evidence from U.S. Listed Firms," Journal of Business Ethics, Springer, vol. 203(1), pages 141-163, January.
  566. Ginglinger, Edith & Raskopf, Caroline, 2023. "Women directors and E&S performance: Evidence from board gender quotas," Journal of Corporate Finance, Elsevier, vol. 83(C).
  567. Carmen Gallucci & Rosalia Santulli & Riccardo Tipaldi, 2025. "ESG Disclosure and Access to Credit: A Configurational Analysis of European Listed Firms," Business Strategy and the Environment, Wiley Blackwell, vol. 34(5), pages 5838-5856, July.
  568. Barontini, Roberto & Gioja, Luigi, 2025. "The market power of ESG index providers: The effects of rebalancing ESG-themed indices," Research in International Business and Finance, Elsevier, vol. 77(PA).
  569. Staněk Gyönyör, Lucie & Horváth, Matúš & Stašek, Daniel & Stachoň, Martin, 2025. "The role of ESG factor in stock clustering based on risk-return-liquidity dimensions," The North American Journal of Economics and Finance, Elsevier, vol. 76(C).
  570. Tsang, Albert & Yan, Shuo & Zheng, Lingyi, 2024. "Can Firms’ ESG initiatives deter hostile Takeovers?," Journal of International Money and Finance, Elsevier, vol. 146(C).
  571. Fornari, Fabio & Pianeselli, Daniele & Zaghini, Andrea, 2024. "It better be good, it better be green," CFS Working Paper Series 723, Center for Financial Studies (CFS).
  572. Lasse Voß & Henning Cordes & Rainer Lueg, 2025. "The impact of environmental sustainability on willingness to invest in startups: A survey among private investors," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(2), pages 2672-2695, April.
  573. Miao Li & Rajah Rasiah, 2024. "Can ESG Disclosure Stimulate Corporations’ Sustainable Green Innovation Efforts? Evidence from China," Sustainability, MDPI, vol. 16(21), pages 1-20, October.
  574. Tang, Pengcheng & Wang, Guolin & Wang, Jinwei & Tian, Hao, 2025. "Decoding carbon information disclosure with NLP techniques: Combating carbonwashing for energy and climate transition," Energy, Elsevier, vol. 335(C).
  575. Khizar Qureshi & H. Oliver Gao, 2026. "Emissions-Robust Portfolios," Papers 2601.06507, arXiv.org.
  576. Judit Lilla Keresztúri & Edina Berlinger & Ágnes Lublóy, 2025. "Environmental policy and stakeholder engagement: Incident‐based, cross‐country analysis of firm‐level greenwashing practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(1), pages 192-211, January.
  577. Qian, Ming & Wei, Zeyi & Bai, Ruobing, 2025. "Does ESG narrative specificity mitigate rating disagreement? evidence from ESG reports in China," Finance Research Letters, Elsevier, vol. 86(PB).
  578. Chang, Xin & Jin, Yaling & Yang, Endong & Zhang, Wenrui, 2025. "Corporate taxes and corporate social responsibility," Journal of Corporate Finance, Elsevier, vol. 94(C).
  579. Matteo FOCARACCi & Karinne-Alexandra RADU, 2025. "Esg Assessment And Reporting: A Bibliometric Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 34(2), pages 347-357, December.
  580. Guo, Chun & Luo, Jingbo, 2026. "Green supply chain management and ESG rating divergence: A quasi-natural experiment in China," Technological Forecasting and Social Change, Elsevier, vol. 223(C).
  581. Hongbo He & Yiqing Chen & Ruiqi Guo & Lerong He & Hong Wan, 2025. "Cost of Vagueness: Stakeholders’ Responses to Firms’ ESG Information," Journal of Business Ethics, Springer, vol. 202(3), pages 543-566, December.
  582. Zou, Jin & Zhong, Xiaoying & Gong, Chi & Lu, Xiaoye, 2025. "Examining institutional investor preferences: The influence of ESG ratings on stock holding in China's stock market," Research in International Business and Finance, Elsevier, vol. 73(PA).
  583. Amyn Vogel & Monica Nadegger & Barbara Wolf & Jelena Spanjol & Ali Aslan Gümüşay & Laura Marie Edinger-Schons & Christine Volkmann & Kristin Krebs & Julian Bafera & Larissa Gebken & Paul Vilchez & Fel, 2025. "Impact Entrepreneurship: Reimagining Entrepreneurial Purpose and Research for Driving Societal Impact," Schmalenbach Journal of Business Research, Springer, vol. 77(4), pages 681-717, December.
  584. Olivier David Zerbib, 2022. "A Sustainable Capital Asset Pricing Model (S-CAPM): Evidence from Environmental Integration and Sin Stock Exclusion [Asset pricing with liquidity risk]," Review of Finance, European Finance Association, vol. 26(6), pages 1345-1388.
  585. Lestari, Jenjang Sri & Frömmel, Michael, 2024. "Socially responsible investments: doing good while doing well in developed versus emerging markets?," Research in International Business and Finance, Elsevier, vol. 69(C).
  586. Massimo Guidolin & Monia Magnani, 2024. "Do US Active Mutual Funds Make Good of Their ESG Promises? Evidence from Portfolio Holdings," Risks, MDPI, vol. 12(2), pages 1-26, February.
  587. Bita Mashayekhi & Kaveh Asiaei & Zabihollah Rezaee & Amin Jahangard & Milad Samavat & Saeid Homayoun, 2024. "The relative importance of ESG pillars: A two‐step machine learning and analytical framework," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(5), pages 5404-5420, October.
  588. Samveg Patel, 2025. "ESG or E, S and G investing: a portfolio approach," Journal of Asset Management, Palgrave Macmillan, vol. 26(4), pages 432-446, July.
  589. Staněk Gyönyör, Lucie & Horváth, Matúš, 2024. "Does ESG affect stock market dependence? An empirical exploration of S&P 1200 companies shows the divergent nature of E–S–G pillars," Research in International Business and Finance, Elsevier, vol. 69(C).
  590. Billio, Monica & Fitzpatrick, Aoife Claire & Latino, Carmelo & Pelizzon, Loriana, 2025. "Dissecting the ESG ratings: Does one size fit all?," Economics Letters, Elsevier, vol. 256(C).
  591. Palas, Rimona & Gafni, Dalit & Solomon, Dov & Baum, Ido, 2025. "ESG ratings and financial reporting quality: Why social performance matters," Finance Research Letters, Elsevier, vol. 86(PE).
  592. Vu, Thanh Nam & Lehkonen, Heikki & Junttila, Juha-Pekka & Lucey, Brian, 2025. "ESG investment performance and global attention to sustainability," The North American Journal of Economics and Finance, Elsevier, vol. 75(PA).
  593. Silvia Bressan, 2025. "Environmental, Social, and Governance and expenses of insurance companies," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, vol. 14(3), pages 1-1.
  594. Mihir Tirodkar & Henk Berkman, 2023. "Are polluters shunned? A study on the institutional ownership and returns of polluter stocks," The Financial Review, Eastern Finance Association, vol. 58(3), pages 513-537, August.
  595. Kleffel, Philipp & Muck, Matthias, 2024. "The confusion of taste and consumption: Evidence from a stated-choice experiment," Journal of Behavioral and Experimental Finance, Elsevier, vol. 43(C).
  596. Kolling, Christopher & Busch, Timo, 2025. "Sustainability labels matter," Finance Research Letters, Elsevier, vol. 73(C).
  597. Carlos Estevez‐Mendoza & Juan Infante, 2025. "Evolution and relevance of research on Environmental, Social, and Governance factors," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 1545-1566, March.
  598. Yang, Zhonghai & Song, Pingting & Xu, Meng, 2025. "Nearer means better? CSRC proximity and ESG greenwashing," International Review of Financial Analysis, Elsevier, vol. 106(C).
  599. Chaudhry, Neeru & Dhawan, Priya, 2025. "Does firms' commitment towards CSR influence idiosyncratic volatility? Evidence from India," Emerging Markets Review, Elsevier, vol. 68(C).
  600. Yikai Zhao & Jun Nagayasu & Xinyi Geng, 2024. "Measuring Climate Policy Uncertainty with LLMs: New Insights into Corporate Bond Credit Spreads," DSSR Discussion Papers 143, Graduate School of Economics and Management, Tohoku University.
  601. Mohammad Aladwan & Husni Samara & Omar Alsinglawi & Ahmed A. Elamer & Maha W. Moustafa, 2025. "Do Women on Boards Drive Corporate Sustainability? Evidence From the European Union," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 8144-8160, November.
  602. Rudkin, Wanling & Cai, Charlie X., 2023. "Information content of sustainability index recomposition: A synthetic portfolio approach," International Review of Financial Analysis, Elsevier, vol. 88(C).
  603. Scheitza, Lisa & Busch, Timo, 2024. "SFDR Article 9: Is it all about impact?," Finance Research Letters, Elsevier, vol. 62(PA).
  604. Margarethe Rammerstorfer & Karl Weinmayer, 2025. "Efficiency of socially responsible investments in the context of portfolio management," OR Spectrum: Quantitative Approaches in Management, Springer;Gesellschaft für Operations Research e.V., vol. 47(4), pages 1455-1492, December.
  605. Fliegel, Philip, 2025. "“Brown” Risk or “Green” Opportunity? The dynamic pricing of climate transition risk on global financial markets," Energy Economics, Elsevier, vol. 145(C).
  606. Chau, Le & Anh, Le & Duc, Vo, 2025. "Valuing ESG: How financial markets respond to corporate sustainability," International Business Review, Elsevier, vol. 34(3).
  607. Liu, Manlu & Tang, Jing & Walton, Stephanie & Zhang, Yiyang & Zhao, Xinlei, 2024. "Auditor sustainability focus and client sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 113(C).
  608. Colak, Gonul & Korkeamäki, Timo P. & Meyer, Niclas Oskar, 2024. "ESG and CEO turnover around the world," Journal of Corporate Finance, Elsevier, vol. 84(C).
  609. repec:ehl:lserod:118092 is not listed on IDEAS
  610. Radhika Narula & Purnima Rao & Akshat Aditya Rao, 2023. "Impact of ESG on firm value: a conceptual review of the literature," Journal of Social and Economic Development, Springer;Institute for Social and Economic Change, vol. 25(1), pages 162-179, December.
  611. Bingler, Julia Anna & Colesanti Senni, Chiara & Monnin, Pierre, 2022. "Understand what you measure: Where climate transition risk metrics converge and why they diverge," Finance Research Letters, Elsevier, vol. 50(C).
  612. ChangYi Zhu & Alexandra Simón Villar & BingBing Ge, 2026. "Environmental, Social, and Governance in Family Firms: A Bibliometric Review and Agenda for Future Research," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 35(2), pages 593-613, April.
  613. Wang, Shuangshi & Yan, Cheng & Zhao, Yuqian, 2024. "Technological peer pressure and corporate sustainability," Energy Economics, Elsevier, vol. 130(C).
  614. Iulia Lupu & Gheorghe Hurduzeu & Gabriela tigu & Georgiana Cosoveanu & Radu Ion Filip, 2025. "ESG Reporting and Systemic Risk: Evidence from European Markets," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 27(70), pages 869-869, August.
  615. Zhihong Mao & Siyang Wang & Yu‐En Lin, 2024. "ESG, ESG rating divergence and earnings management: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3328-3347, July.
  616. Bauckloh, Tobias & Dobrick, Juris & Höck, André & Utz, Sebastian & Wagner, Marcus, 2024. "In partnership for the goals? The level of agreement between SDG ratings," Journal of Economic Behavior & Organization, Elsevier, vol. 217(C), pages 664-678.
  617. Wang, Xi & Xie, Huobao & Li, Jingyuan & Liu, Xiaolong, 2025. "The effect of ESG performance on value creation of strategic alliances," Research in International Business and Finance, Elsevier, vol. 79(C).
  618. Matthias Horn, 2023. "The Influence of ESG Ratings On Idiosyncratic Stock Risk: The Unrated, the Good, the Bad, and the Sinners," Schmalenbach Journal of Business Research, Springer, vol. 75(3), pages 415-442, September.
  619. Fuxiu Jiang & Jia Ma & Xiaojia Zheng, 2025. "Multiple large shareholders and ESG performance: Evidence from the cost‐sharing and resource‐provision view," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(2), pages 1309-1346, June.
  620. Adil Haniev, 2024. "Intangible Assets and US Stock Returns: An analysis using the Index Method, Panel Regression, and Machine Learning," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 23(3), pages 833-854.
  621. Soh Young In & Young Joon Lee & Robert G. Eccles, 2024. "Looking back and looking forward: A scientometric analysis of the evolution of corporate sustainability research over 47 years," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2225-2259, May.
  622. Tsang, Albert & Wang, Yujie & Xiang, Yi & Yu, Li, 2024. "The rise of ESG rating agencies and management of corporate ESG violations," Journal of Banking & Finance, Elsevier, vol. 169(C).
  623. Sara Ratti & Marika Arena & Giovanni Azzone & Laura Dell'Agostino, 2025. "Beyond Corporate Environmental Disclosure: Tangible Efforts or Greenwashing? The Case of Italian Non‐Financial Listed Companies," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(5), pages 7694-7713, October.
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