30 sept.Insurance Firms and ESG Policies: The Effect on Default Risk Effect and RiskinessThis research examines how ESG performance impacts default probability (PD) in life and non-life insurance firms. Findings show that...
5 aoûtBusiness Judgment and ESG“... commitments to ESG might be viewed as signalling a particular approach to risk management rather than an ideologically-driven...
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...
26 oct. 2023Impact of Climate Regulations Uncertainty on default risk of ESG Vs Non-ESG Firms: Evidence from USAESG scores and climate policy uncertainty affect default risk in ESG and non-ESG firms. The study uses various metrics and machine...
9 oct. 2023A Comparison between Sustainability FrameworksImplementing Agenda 2030 and its global Sustainable Development Goals (SDGs) requires a concerted effort from institutions and the...
9 janv. 2023Information Intermediaries and Sustainability"This paper explores to what extent the regulatory strategies that were developed in ‘traditional’ financial law to support confidence in...