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Strengthening the climate information architecture is paramount to promote transparency and global comparability of … architecture: (1) high-quality, reliable, and comparable data; (2) a globally harmonized and consistent set of climate disclosure …
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-financial news in the decision making process of investors. In order to evaluate the overall impact of information disclosure, we … built a global disclosure indicator according to the so-called Principal Components Analysis by including individual … disclosure dummies. Empirical tests support our research hypothesis according to which there is a relative incremental value of a …
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