ESG Disclosure and the Cost of Capital

Government-Mandated ESG Disclosure: It's Not Easy Being Green

Mandated ESG disclosures have been associated with increases in firm value in China, Denmark, Malaysia, and South Africa. These mandates not ...

Petition to SEC for Rulemaking on Environmental, Social, and ...

The SEC has clear statutory authority to require disclosure of ESG information, and doing so will promote market efficiency, protect the ...

ESG performance, investors' heterogeneous beliefs, and cost of ...

Previous studies on the relationship between environmental, social and governance (ESG) information disclosure and cost of equity (COE) have found mixed ...

ESG and the cost of capital, Does disclosure of ESG ... - OsloMet ODA

Sammendrag ... increasing discussion of sustainability have affected globally the cost of capital for the firms. ... governments. Our results indicate some policy ...

disentangling the effects of corporate disclosure on the cost of equity ...

In this paper, we investigate whether intellectual capital (IC) and financial disclosures jointly affect the firm's cost of equity capital.

Integrated Reporting, ESG Disclosure, Forecast Accuracy, and Firm ...

Results and Discussion: IR quality has a negative influence on FA and firm value, while ESG disclosure has a positive influence on FA and firm ...

DeloitteESGnow — Enhancing Trust in ESG Disclosures ...

ESG investing involves incorporating nonfinancial factors related to the environmental impact, social impact, and governance attributes of a ...

Do equity investors care about environment, social and governance ...

Why ESG performance will affect companies' access to capital

Investors, lenders, insurers and customers are increasingly demanding that companies they do business with demonstrate proven environmental, ...

ESG practices and the cost of debt: Evidence from EU countries

(2014) indicate that the negative association between the cost equity capital and CSR disclosure is more obvious in stakeholder- oriented countries.6 Thus, we ...

ESG in Private Capital

LPs are increasingly integrating ESG considerations into their investment decision-making processes, driven by evolving stakeholder expectations ...

The Effect of ESG Disclosure on Firm Value: An Empirical Evidence ...

Additionally, ESG disclosure supplements non-financial information and reduces information asymmetry in the capital market. The greater ...

Investors want to hear from companies about the value of sustainability

very few fully integrate environmental, social, and governance (ESG) into their equity stories. The lack of a clear link between sustainability ...

The Materiality Debate and ESG Disclosure: Investors May Have the ...

As ESG considerations become mainstream investment criteria for larger numbers of investors, the potential for ESG information to impact ...

ESG performance and cost of capital: what do we know? Evidence ...

Using a sample of S&P 500 firms from 2015 to 2021, we find that strong ESG performance reduces the cost of debt and the cost of equity.

ABSTRACT ESG information disclosure can affect on corporate ...

ESG information disclosure can affect on corporate financing. The purpose of this study is to examine the effect of ESG disclosure on Cost of Equity, ESG.

Shareholders and ESG Disclosure (Chapter 12) - Hard Lessons in ...

More environmental and social (ESG) disclosure has been touted as a popular solution to climate change and social issues. However, the evidence ...

Addressing Inevitable Costs of a New ESG Disclosure Regime

Costs of obtaining and presenting new disclosures will be proportionally greatest for smaller companies that have scarce resources and are ...

Stakeholders and ESG disclosure strategies adoption: The role of ...

Environmental, social, and governance (ESG) disclosure plays a critical role in promoting corporations' abilities to achieve sustainable ...

ESG Reporting: Four Strategic Opportunities Beyond Compliance

ESG reporting (CSRD, etc.) is more than just a business expense to reach compliance, they present strategic opportunities to drive long-term ...