Results 241 to 250 of about 702,692 (301)

Research on the impact of the ESG rating divergence of manufacturing firms on carbon emission intensity

PLoS ONE
The task of reducing carbon emission intensity is difficult for manufacturing firms in China under the national goal of “carbon peaking and carbon neutrality”.
Jialu Deng, Wenhe Lin, Jiuzhen Huang, Yunying Cai, Wenbao Wang   +4 more
semanticscholar   +1 more source

Shared Governance and ESG Rating: Evidence From Korea

Corporate Social Responsibility and Environmental Management
This paper examines how shared governance structure affects firms' ESG rating using unique co‐CEO data in Korea for 2012–2019. We argue that coordination issues, interpersonal conflicts, and mutual monitoring of cosmetic ESG activities under the co‐CEO ...
Hoje Jo, Hongmin Chun, Hakjoon Song
semanticscholar   +1 more source

ESG rating disagreement and audit fees: evidence from China

Managerial Auditing Journal
Purpose The purpose of this study is to examine whether environmental, social and governance (ESG) rating disagreement is related to future audit fees.
Dongliang Yuan
semanticscholar   +1 more source

The impact of environmental, social, and governance (ESG) rating disparities on corporate risk: The mediating role of financing constraints.

Journal of Environmental Management
As global concerns over climate change and sustainability grow, Environmental, Social, and Governance (ESG) factors have become critical in evaluating corporate practices.
Xiaomin Bao, Muhammad Sadiq, Weiling Tye, Jing Zhang   +3 more
semanticscholar   +1 more source

Corporate hypocrisy and ESG rating divergence

Corporate Social Responsibility and Environmental Management
We draw upon impression management theory and cognitive dissonance theory to examine whether or not corporate hypocrisy triggers substantial environmental, social, and governance (ESG) rating divergence and to further investigate the influence channels ...
Renxiang He, Hongtao Chen, Xiang Zhu
semanticscholar   +1 more source

THE PERFORMANCE OF ESG THEMATIC FUND IN CHINA AND ESG RATINGS

2022
We uses ESG thematic funds to conduct a detailed statistical profile of their operating status in the Chinese market, including the size, the proportion of different investment types, and the characteristics of return and risk. The OLS model is used to empirically analyze the applicability of the Fama-French five-factor model in the Chinese mutual fund
openaire   +1 more source

ESG rating disagreement and bank loan availability: Evidence from China

PLoS ONE
Environmental, social, and governance (ESG) ratings are receiving increasing attention in credit markets. However, ESG rating disagreement erects obstacles for companies in obtaining capital resources.
Jidong Qin, Meijiao Wang
semanticscholar   +1 more source

ESG rating divergence, investor heterogeneity and cost of equity capital

Accounting and Business Research
The rapid development of environmental, social, and governance (ESG) rating services has turned the spotlight on ESG rating divergence. This study empirically investigates the association between ESG rating divergence and cost of equity capital (COE) in ...
Chunhui Dong, Xingqi Fu, Jianling Wang
semanticscholar   +1 more source

The asymmetric impact of ESG rating disagreement on stock mispricing: Implications for green investment and corporate sustainability.

Journal of Environmental Management
A robust ESG (Environmental, Social, and Governance) rating system is essential for directing capital flows toward low-carbon enterprises in financial markets, playing a pivotal role in facilitating the green and low-carbon transition of the economy and ...
Jingyi Zhong, Yuanxin Zhang, Lan Wang, Wei Liu   +3 more
semanticscholar   +1 more source

ESG ratings

2022
Anna Hyrske, Magdalena Lönnroth, Antti Savilaakso, Riikka Sievänen   +3 more
openaire   +1 more source