Does persistence explain ESG disclosure decisions?
Advocates of an increased focus on environmental, social and governance (ESG) initiatives have argued that increased ESG disclosure is a necessary first step. Given the limited regulatory requirements on ESG disclosure, managerial preference serves as a primary determinant of ESG transparency. Using...
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| Format: | Article |
| Language: | English |
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John Wiley and Sons Ltd
2018
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| Online Access: | View Fulltext in Publisher |