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1-3 of 3
Keywords: ESG
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Journal Articles
Does Litigation Risk Shape Environmental Disclosure Decisions? Evidence from Peers’ Environmental Disclosure Lawsuits
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2025) 100 (3): 445–475.
Published: 01 May 2025
..., as linked in the text. Editor’s note: Accepted by Cristi A. Gleason, under the Senior Editorship of Kathryn Kadous. 06 07 2023 06 01 2025 23 01 2025 2025 ESG corporate sustainability environmental disclosure climate disclosure litigation risk environmental lawsuits...
Includes: Supplementary data
Journal Articles
Material ESG Alpha: A Fundamentals-Based Perspective
Available to Purchase
Journal:
The Accounting Review
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
Understanding the Sustainability Reporting Landscape and Research Opportunities in Accounting
Available to Purchase
Journal:
The Accounting Review
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...
