Sustainable investing is growing fast and investors are increasingly integrating environmental, social, and governance (ESG) criteria. However, ESG ratings are derived using heterogeneous methodologies and can be quite divergent across providers, which suggests the need for a formal statistical...

We examine whether corporate social responsibility is related to management sales forecast accuracy. More specifically, we question whether firms that present a high social responsibility level commit lower sales forecast errors, as compared to firms that do not meet analogous levels of social...

In this work, we develop a mathematical model to show the dynamic evolution process of corporate social responsibility(CSR) with performance evaluation. We study the performance evaluation system of corporate social responsibility in Chinese listed companies from third aspects. The performance...