Limiting environmental reporting flexibility : investor judgment based on the EU taxonomy
Year of publication: |
2024
|
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Authors: | Chrzan, Sandra ; Pott, Christiane |
Published in: |
Review of quantitative finance and accounting. - Dordrecht [u.a.] : Springer, ISSN 1573-7179, ZDB-ID 2009625-2. - Vol. 63.2024, 4, p. 1511-1548
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Subject: | CSR reporting | ESG investment | EU taxonomy | Experimental study | Investment judgment | Non-financial disclosure | Corporate Social Responsibility | Corporate social responsibility | Unternehmenspublizität | Corporate disclosure | Nachhaltige Kapitalanlage | Sustainable investment | Berichtswesen | Reporting | Experiment | Umweltbericht | Environmental reporting | Nachhaltigkeitsbericht | Sustainability reporting | Klassifikation | Classification | Anlageverhalten | Behavioural finance |
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