Peer review, that is the evaluation process based on judgments formulated by independent experts, is generally used for different goals: the allocation of research funding, the review of the research results submitted for publication in scientific journals, and the assessment of the quality of...

Recent academic research exhibits considerable disagreement among ESG ratings from different agency providers. The consequences of this disagreement on the market are still under-explored; thus, we investigate whether this disagreement impacts the cost of equity capital. Using a sample of 23,201...