Che, Yixing (Ivee); Chen, Changling; Kuang, Yifei - 2023
The U.S. Securities and Exchange Commission (“SEC”) Regulation S-K requires supplier firms to disclose information on … of major customers’ information. We posit that low ESG suppliers have incentives to conceal the identity of their major … customers because once their business ties become public information, the public may pressure their customers to stop trading …