Do investors incorporate financial materiality? : remapping the environmental information in corporate sustainability reporting
Year of publication: |
2023
|
---|---|
Authors: | Xie, Jun ; Tanaka, Yoshitaka ; Keeley, Alexander ; Fujii, Hidemichi ; Managi, Shunsuke |
Published in: |
Corporate social responsibility and environmental management. - Chichester : Wiley, ISSN 1535-3966, ZDB-ID 2083715-X. - Vol. 30.2023, 6, p. 2924-2952
|
Subject: | environmental disclosure | financial materiality | multifactor model | responsible investment | risk factor | Umweltbericht | Environmental reporting | Corporate Social Responsibility | Corporate social responsibility | Unternehmenspublizität | Corporate disclosure | Nachhaltige Kapitalanlage | Sustainable investment | Umweltmanagement | Environmental management | Nachhaltigkeitsbericht | Sustainability reporting |
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