The debate over how firm environmental, social and governance (ESG) affects shareholder wealth has been receiving increasing interest in recent years, especially in periods of crisis such as the market crash triggered by COVID-19 pandemic. Some researchers have analysed whether ESG scores...

This article argues that a business which embeds environmental, social, and governance (ESG) considerations in its strategy should consider whether seeking or accepting targeted state and local economic development incentives (which we refer to as “state tax incentives”) is consistent with...

Environmental, social, and corporate governance (ESG) is on the rise. Legislators and market authorities are producing ever more laws and legal norms on ESG, following the lead of non-governmental actors such as the UN. Courts enforce human rights standards and set environmental policy on the...