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9 janv. 2023
Risk, Uncertainty, and the Future of Corporate Human Rights Due Diligence
"The EU, France, and Germany, among other jurisdictions, have recently adopted laws requiring large businesses to conduct human rights...
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21 nov. 2022
Climate Change Risk, Risk Management and Corporate Social Responsibility: Cross CountryEvidence
"… our findings reveal that climate change uncertainty can trigger firms to invest more in CSR activities to hedge against future climate...
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10 nov. 2022
Sustainable Corporate Governance Has Begun
"This implementation in France provides a new framework for non-financial information and marks a major turning point towards greater...
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9 sept. 2022
The SEC’s Climate Disclosure Risk Proposal Threatens an End-Run around Congress on Climate Policy
"The proposed climate disclosure rule is unnecessary, unjustified, and an expensive exercise in environmental bureaucracy with little to...
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8 sept. 2022
CSR Disclosure, Political Risk and Market Quality: Evidence from the Russia-Ukraine Conflict
"Our findings are consistent with the resiliency hypothesis concerning the CSR-financial performance link, as well as the remark that...
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31 janv. 2022
The pitfalls of (non-definitive) Environmental, Social, and Governance scoring methodology
"By optimization and exploratory data-mining approaches, we show that it is possible to change ESG scores to exhibit stronger risk...
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20 déc. 2021
An Inside View of Corporate ESG Practices
"Examining cyber-attacks as a shock to a firm’s incentive to appear ESG-friendly, I show that the inside measure hardly improves after...
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