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Keywords: ESG
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Journal Articles
The Accounting Review (2024) 99 (4): 1–27.
Published: 01 July 2024
...Byung Hyun Ahn; Panos N. Patatoukas; George S. Skiadopoulos ABSTRACT Using SASB’s materiality framework, prior research finds alpha for the portfolio of firms with improving ratings on material ESG issues. We replicate this finding and provide a fundamentals-based perspective on why...
Journal Articles
The Accounting Review (2023) 98 (5): 481–493.
Published: 01 September 2023
...Patricia M. Dechow ABSTRACT I first distinguish the terms economic growth, economic development, and sustainable development. I then discuss the term ESG and why this term is used with respect to the corporation. I follow with a discussion of the shareholder primacy perspective and how...