28 août 2023Do Auditors Understand the Implications of ESG Issues for Their Audits?#auditors fail to detect material weaknesses in clients' #internalcontrols over #financialreporting (#icfr) when clients experience...
23 août 2023Unbundling Climate Change Risk from ESGThe US-EU divide on #esg policies for businesses stems from differing economic factors, notably the US stock market's influence on...
10 août 2023Implications of Investor-Focused ESG Reporting … and MisreportingA model is developed wherein firms offer #esg and #financialreports to investors, influencing stock prices and management incentives....
10 août 2023The influence of ESG Ratings on the Credit Spread of Corporate Bonds#esg practices enhance #riskmanagement, performance, stakeholder interest, and capital access. Strong ESG ratings reduce credit spread,...