Why is corporate virtue in the eye of the beholder? : the case of ESG ratings
Dane M. Christensen, George Serafeim, Anywhere Sikochi
| Year of publication: |
2022
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| Authors: | Christensen, Dane M. ; Serafeim, George ; Sikochi, Anywhere |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 97.2022, 1, p. 147-175
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| Subject: | ESG ratings | rating agency disagreement | ESG disclosure | corporate social responsibility | sustainability | Corporate Social Responsibility | Corporate social responsibility | Nachhaltige Kapitalanlage | Sustainable investment | Ratingagentur | Rating agency | Unternehmenspublizität | Corporate disclosure | Nachhaltigkeitsbericht | Sustainability reporting | Unternehmensethik | Business ethics | Kreditwürdigkeit | Credit rating | Bewertung | Evaluation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/TAR-2019-0506 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013161553