This study aims to examine the financing cash flow sensitivity into the firm investment of Environment Sensitive Firms (ESFs). To improve the robustness of our analysis, we implement cluster regression to analyze the 300- firms listed on Shenzhen Stock Exchange. The findings of this study...

This study examines the effect of mandatory Corporate Social Responsibility (CSR) reporting on the Climate Risk Index (CRI) of European countries, a measure of global warming (SDG-13), where CSR reporting is mandated for a subset of large firms from 2012 to 2022. The objective is to assess the...