Ignatov, Konstantin; Rudolf, Markus - In: Financial Markets, Institutions & Instruments 32 (2023) 4, pp. 221-252
Based on a sample of more than eleven thousand unique 10‐K reports of US companies filed with SEC in period 2013 to 2018, this study examines the relationship between actual sustainability performance of companies, evaluated by MSCI ESG performance scores, and the extent and the scope of...