Rezaee, Zabihollah; Homayoun, Saeid; Rezaee, Nick J.; … - 2022
We examine whether higher levels of environmental, social, and governance (ESG) sustainability disclosures are attained … European Union (EU) settings, as firms in the US are currently disclosing ESG information voluntarily whereas their … counterparts in the EU are required to disclose such information starting the fiscal year 2017. Our three main findings are (1) for …