We examine whether investors’ commitment to socially responsible investment principles influences the public disclosure … investors’ public commitment to the United Nations Principles for Responsible Investment (PRI), ESG disclosure in SEC Forms 10-K … estimation of investment decision, ESG performance and ESG disclosure, and (4) a shock to investor demand for environmental …

. Turning to our key results, we find that investment decision makers in both experiments tend to invest only in companies that … have higher CSR performance scores. In the context of OSM, we provide and discuss empirical evidence that investment … that e-reputation, as one of the most important outputs of OSM, has a marginal impact on investment decisions and moderates …

We investigate whether supplier investment decisions are associated with their major customer’s strategic disclosure … tone. Customers are incentivized to strategically manipulate disclosure tone to attract more stakeholder investment … investments. We find that as major customer abnormal disclosure tone increases, supplier investment intensity and the likelihood …

This paper examines whether portfolio disclosure requirements for actively managed investment funds affect the … investment decisions of firms owned by those funds. We argue that mandatory portfolio disclosures reduce fund managers’ incentive …-in-differences design around the May 2004 SEC regulation requiring more frequent fund disclosure, we find that investment sensitivity to …