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Keywords: greenwashing
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Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting 1–19.
Published: 20 November 2024
... and begun to implement ESG reporting mandates. Using an experiment, we examine how investors’ perceptions of greenwashing change when an ESG outcome is disclosed after different types of ESG goals were issued in both voluntary and mandatory regulatory reporting regimes. Although challenging quantitative ESG...
