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Keywords: ESG
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Journal Articles
Journal of Financial Reporting (2022) 7 (2): 207–212.
Published: 01 September 2022
...George Serafeim; Aaron S. Yoon ABSTRACT There is a growing interest to understand the business relevance of ESG issues, especially those related to the firm performance. We propose a framework to better understand the relationship between true and observed materiality and outline the associated...