Baier, Philipp; Berninger, Marc; Kiesel, Florian - In: Financial Markets, Institutions & Instruments 29 (2020) 3, pp. 93-118
Considering environmental, social, and governance (ESG) factors becomes increasingly important for companies and … investors. However, “ESG” is not clearly defined so far and, therefore, it is difficult to measure the ESG activity of companies …. We analyze the extent and changes in 10-K reports and proxy statements on ESG, using a textual analysis and creating an …