Do 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...
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- 23 août
Unbundling Climate Change Risk from ESG
The US-EU divide on #esg policies for businesses stems from differing economic factors, notably the US stock market's influence on...
- 10 août
Implications of Investor-Focused ESG Reporting … and Misreporting
A model is developed wherein firms offer #esg and #financialreports to investors, influencing stock prices and management incentives....
- 10 août
The 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,...
- 25 juil.
Effects From ESG Scores on P&C Insurance Companies
"We analyze #esg scores of worldwide #propertyandcasualtyinsurance during 2012-2022, and show that more sustainable #insurers have high...
- 24 juil.
ESG Reputation Risk Matters: An Event Study Based on Social Media Data
This research studies the impact of #socialmedia on shareholder response to #esg-related #reputationalrisk. LIRE
- 27 juin
Are ESG Ratings Informative to Forecast Idiosyncratic Risk?
#esgratings ratings have informational content in #europe, but results are mixed in other regions. Information from multiple #esg rating...
- 20 juin
The Unconscious Conscience of Digital Transformation: The Chief Compliance Officer
This paper explores the evolving role of #compliance in #digitaltransformation (#dt), as corporations globally embrace technology to...
- 15 mai
Central bank supervisory role: micro-prudential supervision and regulation of ESG risks
This paper discusses the role of #centralbanks in #regulating and #supervising #esgrisks in the #banking sector. The authors review...
- 10 mai
Reinsurance and Sustainability: Evidence From International Insurers
"In this article we analyze a sample of international #insurers between 2013 and 2022, and show that the purchase of #reinsurance is...
- 26 avr.
ESG Securities Fraud
This article addresses the increasing concern of investors regarding corporate wrongdoing impacting a company's stock price, particularly...
- 14 avr.
Policyholders' Subjective Beliefs: Approaching New Drivers of Insurance ESG Reputational Risk
This paper explores the #reputationalrisk associated with #esg investments and provides a formal theoretical valuation system for ESG...
- 14 avr.
ESG: The 5th Element of Corporate Risk Assessment
While #financialrisks, #politicalrisks, #compliancerisks, and #cyberrisks are more easily quantifiable, #esgrisk presents a challenge for...
- 31 mars
ESG and the Weakening Business Judgment Rule
As more #laws and #legal norms are introduced to enforce #esg standards, directors are required to ensure that their corporation complies...
- 1 mars
The Double Materiality Audit: Assurance of ESG Disclosure
#audit is increasingly being called upon to provide assurance on #esg#claims made by their clients, in addition to assessing the accuracy...
- 17 févr.
A Study of Approach for Investors to Identify Risks and Opportunities Based On ML Algorithms
"... studies in various findings suggests a positive link between ESG and the financial performance of an organization." LIRE
- 6 déc. 2022
International Banking Regulation and Climate Change
" The global climate crisis and the economy’s green transition are giving rise to new types of risks for banks. This paper analyses some...
- 5 déc. 2022
Climate Risk, ESG Performance, and ESG Sentiment for U.S. Commercial Banks
"Climate risk is positively associated with the environmental, social, and governance (ESG) performance of banks and negatively...
- 22 nov. 2022
Does Market Demand for Climate-Related Disclosure Regulation?
"... there is little evidence for climate-related disclosure demand. Results also suggest significant variation in costs and benefits...
- 8 nov. 2022
Idiosyncratic Forward-looking Information and its Use to Define Primary ESG Indicators
"Despite its relevance, forward-looking information is still a confusing topic, in terms of contents and applications, especially in the...
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