Do Auditors Understand the Implications of ESG Issues for Their Audits?
#auditors fail to detect material weaknesses in clients' #internalcontrols over #financialreporting (#icfr) when clients experience...
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23 août 2023
Unbundling Climate Change Risk from ESG
The US-EU divide on #esg policies for businesses stems from differing economic factors, notably the US stock market's influence on...
10 août 2023
Implications of Investor-Focused ESG Reporting … and Misreporting
A model is developed wherein firms offer #esg and #financialreports to investors, influencing stock prices and management incentives....
10 août 2023
The influence of ESG Ratings on the Credit Spread of Corporate Bonds
#esg practices enhance #riskmanagement, performance, stakeholder interest, and capital access. Strong ESG ratings reduce credit spread,...
25 juil. 2023
Effects From ESG Scores on P&C Insurance Companies
"We analyze #esg scores of worldwide #propertyandcasualtyinsurance during 2012-2022, and show that more sustainable #insurers have high...
24 juil. 2023
ESG Reputation Risk Matters: An Event Study Based on Social Media Data
This research studies the impact of #socialmedia on shareholder response to #esg-related #reputationalrisk. LIRE
27 juin 2023
Are ESG Ratings Informative to Forecast Idiosyncratic Risk?
#esgratings ratings have informational content in #europe, but results are mixed in other regions. Information from multiple #esg rating...
20 juin 2023
The Unconscious Conscience of Digital Transformation: The Chief Compliance Officer
This paper explores the evolving role of #compliance in #digitaltransformation (#dt), as corporations globally embrace technology to...
15 mai 2023
Central bank supervisory role: micro-prudential supervision and regulation of ESG risks
This paper discusses the role of #centralbanks in #regulating and #supervising #esgrisks in the #banking sector. The authors review...
10 mai 2023
Reinsurance and Sustainability: Evidence From International Insurers
"In this article we analyze a sample of international #insurers between 2013 and 2022, and show that the purchase of #reinsurance is...
26 avr. 2023
ESG Securities Fraud
This article addresses the increasing concern of investors regarding corporate wrongdoing impacting a company's stock price, particularly...
14 avr. 2023
Policyholders' Subjective Beliefs: Approaching New Drivers of Insurance ESG Reputational Risk
This paper explores the #reputationalrisk associated with #esg investments and provides a formal theoretical valuation system for ESG...
31 mars 2023
ESG and the Weakening Business Judgment Rule
As more #laws and #legal norms are introduced to enforce #esg standards, directors are required to ensure that their corporation complies...
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