Why is corporate virtue in the eye of the beholder? : the case of ESG ratings
Year of publication: |
2022
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Authors: | Christensen, Dane M. ; Serafeim, George ; Sikochi, Anywhere |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 97.2022, 1, p. 147-175
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Subject: | ESG ratings | rating agency disagreement | ESG disclosure | corporate social responsibility | sustainability | Corporate Social Responsibility | Corporate social responsibility | Kreditwürdigkeit | Credit rating | Ratingagentur | Rating agency | Bewertung | Evaluation | Nachhaltige Kapitalanlage | Sustainable investment | Unternehmensethik | Business ethics |
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