) affect investment decisions mediated by Environmental, Social, and Governance (ESG) scores. Structural Equation Modeling (SEM … ESG scores. ESG scores also positively affect investment decisions as measured by earnings per share. The findings of this …

This paper examines the effects of environmental, social and governance (ESG) disclosure on investment efficiency …, although there is no evidence of any impact on new capital raised in equity markets. In addition, investment efficiency gains …

This study investigates the strategic disclosure of a downstream firm’s information regarding cost-reducing investment … convey an aggressive investment (i.e., lower marginal costs) to a rival downstream firm when the products are sufficiently … differentiated. Moreover, we show that the downstream firm may disclose its information and pursue its investment at a minimum level …