22 févr.The Value-Relevance of ESG Scores:A Fair Value Hierarchy Perspective with Evidence from European Banks“… stock market investors either do not treat the ESG score as a reliable measure of ESG performance or, embracing the “overinvestment...
8 déc. 2023CSR Decoupling and Financial Fraud: Unveiling the Hidden Nexus in Us-Listed FirmsAmid a surge in corporate social responsibility (CSR) communication, this study delves into the prevalence of symbolic CSR actions versus...