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2 résultats pour « CSR »

The Value‑Relevance of ESG Scores:A Fair Value Hierarchy Perspective with Evidence from European Banks

22 févr. 2024 Autre, ESG, Banks, CSR, fair value hierarchy, Value Relevance

“… stock market investors either do not treat the ESG score as a reliable measure of ESG performance or, embracing the “overinvestment view” rather than the “risk mitigation view” of Corporate Social Responsibility, do not associate positive ESG performance to greater corporate transparency and trustworthiness.”

CSR Decoupling and Financial Fraud: Unveiling the Hidden Nexus in Us‑Listed Firms

8 déc. 2023 Autre, ESG, CSR, Corporate governance, decoupling, financial fraud

Amid a surge in corporate social responsibility (CSR) communication, this study delves into the prevalence of symbolic CSR actions versus substantive efforts. Focusing on US-listed firms, it links CSR decoupling with heightened financial fraud risks. Factors like governance, audit quality, and ownership concentration amplify this vulnerability, emphasizing caution for stakeholders and regulators when assessing CSR claims.

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