In this work, more than 340 of the largest manufacturing companies from China, Europe, Japan, and the United States are analysed to measure the extent of their environmental website disclosure from multiple perspectives, to explore determining factors of disclosure and to investigate whether...

Environmental, Social and Governance (ESG) ratings are widely recognised methods to assess the sustainability practices of corporations. However, the scores of these ratings are not satisfactory in emerging market economies. This study examines the financial factors that influence ESG ratings...

This study analyzes whether stocks of companies with environmental social governance (ESG) rating show lower idiosyncratic risk. The main analysis covers 898,757 company-month observations of US stocks in the period from 1991 to 2018 and controls for stocks' exposure to liquidity, mispricing,...