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  1. The effects of mandatory ESG disclosure around the world
    Autor*in: Krüger, Philipp; Sautner, Zacharias; Tang, Dragon Yongjun; Zhong, Rui
    Erschienen: 2021
    Verlag:  Swiss Finance Institute, Geneva

    We examine the effects of mandatory ESG disclosure around the world using a novel dataset. Mandatory ESG disclosure increases the availability and quality of ESG reporting, especially among firms with low ESG performance. Mandatory ESG reporting has... mehr

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    Verlag (kostenfrei)

    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 544
    Fernleihe:
    keine Fernleihe

     

    We examine the effects of mandatory ESG disclosure around the world using a novel dataset. Mandatory ESG disclosure increases the availability and quality of ESG reporting, especially among firms with low ESG performance. Mandatory ESG reporting has in turn beneficial effects on firm’s information environment: analysts’ earnings forecasts become more accurate and less dispersed after ESG disclosure becomes mandatory. On the real side, negative ESG incidents become less likely, and stock price crash risk declines, after mandatory ESG disclosure is enacted. These findings suggest that mandatory ESG disclosure has beneficial informational and real effects

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: Research paper series / Swiss Finance Institute ; no 21, 44
    ECGI working paper series in finance ; no 754 (May 2021)
    Schlagworte: Sustainability reports; ESG reporting; Nonfinancial information; ESG incidents
    Weitere Schlagworte: Array
    Umfang: 1 Online-Ressource (circa 65 Seiten), Illustrationen
  2. ESG Assurance in the United States
    Autor*in: Gipper, Brandon; Ross, Samantha; Shi, Shawn X.
    Erschienen: 2022
    Verlag:  SSRN, [S.l.]

    We provide the first, large sample evidence on firms’ voluntary, third-party verification of environmental and social metrics in ESG reports (“ESG assurance”) in the United States. Focusing on S&P 500 firms from 2010-2020, we document a striking... mehr

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Fernleihe:
    keine Fernleihe

     

    We provide the first, large sample evidence on firms’ voluntary, third-party verification of environmental and social metrics in ESG reports (“ESG assurance”) in the United States. Focusing on S&P 500 firms from 2010-2020, we document a striking increase in ESG assurance. Unlike financial audits, there is significant heterogeneity in many dimensions of ESG assurance within the ESG report, including choice of metrics assured, level of assurance, and assuror identity, among others. We show that firms’ decisions to obtain ESG assurance is primarily driven by their adoption of ESG reporting frameworks, such as GRI, and to a lesser extent, peer effects. On the contrary, firm characteristics documented in prior literature—which primarily uses international settings and early periods—are not primary determinants. Overall, the evidence suggests that assuror expertise in ESG reporting frameworks and measurement standards relates to assurance and supports the disclosure of environmental and social metrics in ESG reports

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: Stanford University Graduate School of Business Research Paper ; No. 4263085
    Schlagworte: ESG reporting; ESG assurance; auditing; sustainability
    Weitere Schlagworte: Array
    Umfang: 1 Online-Ressource (88 p)
    Bemerkung(en):

    Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 31, 2022 erstellt