Yang, Jiaqi; Takahashi, Kotaro; Yamadera, Satoru; Tian, Shu - 2024
corporate environmental, social, and governance (ESG) materiality disclosure, particularly the environmental aspects … materiality and corporate financial and ESG performance, which indicates that corporates' self-disclosure of ESG materiality is … manner rather than in isolation. Third, our analysis found limited evidence of a relationship between self-disclosed ESG …