Rosella Carè, Paolo Agnese, Massimiliano Cerciello, Simone Taddeo
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引用次数: 0
Abstract
This paper empirically investigates the relationship between specific dimensions of ESG disclosure and ESG controversies. We analyze an unbalanced panel sample of European banks between 2015 and 2022, implementing the GMM-SYS version of the Arellano-Bond estimator for dynamic panels. The study results indicate that banks disclosing full information are more likely to face scandals. In addition, EU membership has a positive impact on the ESG controversies. Overall, our research suggests that while transparency is intended to enhance accountability, it may also lead to heightened scrutiny and the exposure of more controversies. Our study, therefore, sheds new light on current knowledge on ESG disclosure and controversies, integrating theoretical, practical, policy, and investor perspectives.
期刊介绍：
Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.
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