The role of CSR report assurance and ESG rating in bank manager's judgement on ESG lending decisions
Markus Isack, Ewald Aschauer
| Year of publication: |
2025
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|---|---|
| Authors: | Isack, Markus ; Aschauer, Ewald |
| Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 29.2025, 2, p. 280-304
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| Subject: | credit lending decisions | CSR report assurance | ESG rating | ESG-linked financial instruments | Corporate Social Responsibility | Corporate social responsibility | Nachhaltigkeitsbericht | Sustainability reporting | Nachhaltige Kapitalanlage | Sustainable investment | Kreditgeschäft | Bank lending | Kreditwürdigkeit | Credit rating | Unternehmenspublizität | Corporate disclosure | Kreditrisiko | Credit risk |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/ijau.12369 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015375228