Understanding Reputational Risks: The Impact of ESG Events on European Banks
This study analyzes the financial impact of Corporate Social Irresponsibility (CSI) events on European banks using a dataset of 11,832...
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28 août 2023
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...
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...
14 avr. 2023
ESG: The 5th Element of Corporate Risk Assessment
While #financialrisks, #politicalrisks, #compliancerisks, and #cyberrisks are more easily quantifiable, #esgrisk presents a challenge for...
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...
1 mars 2023
The Double Materiality Audit: Assurance of ESG Disclosure
#audit is increasingly being called upon to provide assurance on #esg#claims made by their clients, in addition to assessing the accuracy...
17 févr. 2023
A Study of Approach for Investors to Identify Risks and Opportunities Based On ML Algorithms
"... studies in various findings suggests a positive link between ESG and the financial performance of an organization." LIRE
6 déc. 2022
International Banking Regulation and Climate Change
" The global climate crisis and the economy’s green transition are giving rise to new types of risks for banks. This paper analyses some...
5 déc. 2022
Climate Risk, ESG Performance, and ESG Sentiment for U.S. Commercial Banks
"Climate risk is positively associated with the environmental, social, and governance (ESG) performance of banks and negatively...
22 nov. 2022
Does Market Demand for Climate-Related Disclosure Regulation?
"... there is little evidence for climate-related disclosure demand. Results also suggest significant variation in costs and benefits...
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