52 résultats
pour « esg »
"... ESG, properly understood, is merely a collection of quite disparate risks that corporations face, from climate change to human capital to diversity to relations among the board, management, shareholders, and other stakeholders."
"We use firm-day level data from RepRisk about negative operational incidents that are classified into environmental, social, and/or governance issues. We find that analyst outputs predict negative ESG incidents, suggesting that analyst outputs contain information that is predictive of these events."
"The proposed climate disclosure rule is unnecessary, unjustified, and an expensive exercise in environmental bureaucracy with little to no practical benefit for U.S. investors. The billions of dollars in additional compliance costs would fall on the shareholders, employees, and customers of U.S. public companies, while the benefits would flow to a handful of large asset management, consulting, and accounting firms."
"Our findings are consistent with the resiliency hypothesis concerning the CSR-financial performance link, as well as the remark that better CSR performance is associated with improved information transparency."
"There is currently limited information on and a lack of a unified approach to AI and ESG, and a need for tools for systematically assessing and disclosing the ESG related impacts of AI and data capabilities. I here propose the AI ESG protocol, which is a flexible high-level tool for evaluating and disclosing such impacts..."
"... ESG ratings providers have come under scrutiny over concerns of the reliability of their assessments."
"Because of the specific nature of a life insurer's business model, the impact of the ESG level on the expected return of life insurers can substantially differ from the corresponding impact for classical investors."
"Sustainability and social inequality are ‘grand challenges’ with a strong impact on companies and investors. The dominant theories and institutions of corporate governance present significant constraints on the capacity of practitioners, including company and fund managers, to engage in a timely and successful way with these grand challenges."
"Sustainable insurance is aimed primarily at developing innovative or green products and services, reducing risk, improving company efficiency, and supporting environmental, social, and financial sustainability."
"By optimization and exploratory data-mining approaches, we show that it is possible to change ESG scores to exhibit stronger risk dependence."