This paper aims at analyzing the impact of corporate environmental information disclosure from the perspective of investors. To that end, we have collected environmental information disclosure data of all Chinese listed companies from 2004 to 2020 and controlled the impacts of annual reports on...

In light of increasingly "smarter" technologies, the future of (human) labour is questioned on a daily basis. A study by Frey and Osborne (2013), one of the most recognised contributions in this domain, estimated that half of the US labour force is highly susceptible to computerisation in the...

The Security and Exchange Commission (SEC) has considered climate change as a risk issue since 2010. Several emission disclosure initiatives exist aimed at informing investors about the financial risks associated with a zero or low carbon transition. Stricter regulations, particularly in a few...