Eng, Li Li; Fikru, Mahelet; Vichitsarawong, Thanyaluk - In: Sustainability Accounting, Management and Policy Journal 13 (2021) 2, pp. 494-518
Purpose: The purpose of this paper is to examine the impact of sustainability disclosures and disclosure ratings on firm value. This paper compares the informativeness of sustainability disclosures in company reports versus environmental, social and governance (ESG) disclosure ratings. The...