We study how environmental, social and governance (ESG) investing reshapes information
aggregation by prices. We develop a rational expectations equilibrium model in which …

There exists a huge difference in sustainability reporting adoption & implementation within
and between countries which affect achievement of desired results at global level for …

Interest in sustainability information, from investors, managers, researchers, and others, has
been expanding rapidly. We discuss recent advances and open questions related to …

We study the welfare effect of ESG disclosure in a market with information asymmetry and
imperfect competition. We develop a rational expectations equilibrium in which small and …

This paper examines the impact of mandatory disclosure requirement on corporate
environmental, social, and governance (ESG) performance, specifically within the framework …

This paper examines the impact of Environmental, Social, and Governance (ESG) disclosure
on firm investment. We identify conditions under which ESG disclosure is needed to channel …

Purpose The aim of this paper is to evaluate the impact of the sustainable financial
disclosure regulation (SFDR) on the environmental, social and governance (ESG) …

ABSTRACT The United Nations SDG 2030 emphasizes the critical role of the healthcare
sector in achieving universal health coverage and addressing global health challenges. The …

Extensive evidence suggests that managers strategically choose the complexity of their
descriptive disclosures. However, their motives in doing so appear mixed, as complex …

This study aims to determine whether political connections and foreign investments
influence the level of Environmental, Social, and Governance (ESG) disclosure among listed …