As part of the SEC's revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability … information in the form of environmental, social and governance (ESG) data. However, progress is contingent on collecting evidence … regarding which sustainability disclosures are financially material. To inform this issue, we examine materiality standards …

issues, company action coupled with collaboration between companies is value enhancing. However, collaboration between …

Management and disclosure of environmental, social and governance (ESG) issues have received substantial interest over …

sustainability as a long-term strategy under conditions of strong imitative forces, thus contributing to both the sustainability and …We explore the conditions under which firms maintain their competitive advantage through sustainability … sustainability actions over time for almost all industries in our sample, suggesting that they rapidly diffuse via imitation. We also …

Shareholder activism on sustainability issues has become increasingly prevalent over the years, with the number of … increase performance on immaterial issues in companies with agency problems, low awareness of the materiality of sustainability …