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This study examines whether ESG (environmental, social and governance) disclosure influences firm-specific crash risk. Our main research hypothesis postulates that further information disclosure about ESG activities and risks mitigates crash risk by virtue of lower opacity and information...
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Purpose: The purpose of this paper is to shed some light on the effect of the current financial crisis on corporate social responsibility (CSR) reporting and CSR assurance strategies that companies disclose online to stakeholders, by dividing the time horizon into two periods, before 2008 and...
Persistent link: https://www.econbiz.de/10009789034
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World Bank and the International Monetary Fund. It provides a development perspective on the global economic crisis and …
Persistent link: https://www.econbiz.de/10014399405
This paper develops the concept of generational imbalance within a broader framework of financial sustainability in the … of long-term societal demographic trends. We argue that a financial sustainability framework identifies material … trusts, developing statements of financial sustainability and comparing performance measures based on the existing accrual …
Persistent link: https://www.econbiz.de/10013038036
The evolution of COVID-19 provides information (e.g. daily confirmed contagion cases) to test the performance and resilience of green bonds and ESG indices during crisis periods. After controlling for variables accounting for the state of the economy and market conditions, we find a significant...
Persistent link: https://www.econbiz.de/10014236501
now even more supported in the dynamics of political discourses, because as it happened between the two World Wars and all … the events that led to the Second World War, liberal democracies are again showing the potential loopholes in their own …
Persistent link: https://www.econbiz.de/10014112915