Matches in SemOpenAlex for { <https://semopenalex.org/work/W4284889969> ?p ?o ?g. }
- W4284889969 endingPage "33" @default.
- W4284889969 startingPage "1" @default.
- W4284889969 abstract "US companies are increasingly responding to demand from investors and other stakeholders for transparent information about companies’ environmental, social, and governance (ESG) performance by issuing ESG reports on a voluntary basis. We examine whether these reports help to resolve the previously documented disagreement among ESG rating agencies about individual companies’ ESG performance. Consistent with this possibility, we find that disagreement among ESG rating agencies is lower for firms that voluntarily issue ESG reports. In particular, disclosures about the environmental and social dimensions help reduce disagreement about the company’s performance on those dimensions. Using textual analysis, we find that longer reports are associated with reduced disagreement among ESG raters while reports with more positive tones or that use a greater number of sticky words are associated with heightened disagreement. The association between ESG disclosure and ESG disagreement is more pronounced when firms obtain third-party attestations on their ESG reports, especially from accounting firms, and when firms adhere to advanced levels of Global Reporting Initiative (GRI) reporting standards. Finally, ESG disagreement is positively associated with disagreement and uncertainty in the capital market, providing strong motivation for firms to voluntarily disclose ESG reports to reduce ESG disagreement." @default.
- W4284889969 created "2022-07-09" @default.
- W4284889969 creator A5062242228 @default.
- W4284889969 creator A5062247844 @default.
- W4284889969 creator A5081395082 @default.
- W4284889969 creator A5090988536 @default.
- W4284889969 date "2022-07-08" @default.
- W4284889969 modified "2023-09-30" @default.
- W4284889969 title "Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?" @default.
- W4284889969 cites W1523699197 @default.
- W4284889969 cites W1738524706 @default.
- W4284889969 cites W1970425874 @default.
- W4284889969 cites W1972509101 @default.
- W4284889969 cites W1995073561 @default.
- W4284889969 cites W2009707920 @default.
- W4284889969 cites W2030701346 @default.
- W4284889969 cites W2033135632 @default.
- W4284889969 cites W2037770292 @default.
- W4284889969 cites W2062603632 @default.
- W4284889969 cites W2072237339 @default.
- W4284889969 cites W2078850582 @default.
- W4284889969 cites W2092728120 @default.
- W4284889969 cites W2096766070 @default.
- W4284889969 cites W2109556918 @default.
- W4284889969 cites W2127035639 @default.
- W4284889969 cites W2135145546 @default.
- W4284889969 cites W2322872268 @default.
- W4284889969 cites W2346369317 @default.
- W4284889969 cites W2492227863 @default.
- W4284889969 cites W2556504831 @default.
- W4284889969 cites W2599767681 @default.
- W4284889969 cites W2750514253 @default.
- W4284889969 cites W2763344199 @default.
- W4284889969 cites W2770116749 @default.
- W4284889969 cites W2794710715 @default.
- W4284889969 cites W2805345131 @default.
- W4284889969 cites W2953492091 @default.
- W4284889969 cites W2984367906 @default.
- W4284889969 cites W2986191020 @default.
- W4284889969 cites W2996156894 @default.
- W4284889969 cites W3000191457 @default.
- W4284889969 cites W3011799319 @default.
- W4284889969 cites W3027817637 @default.
- W4284889969 cites W3046042161 @default.
- W4284889969 cites W3049032936 @default.
- W4284889969 cites W3121227745 @default.
- W4284889969 cites W3121247709 @default.
- W4284889969 cites W3121465167 @default.
- W4284889969 cites W3121521941 @default.
- W4284889969 cites W3122094160 @default.
- W4284889969 cites W3122238417 @default.
- W4284889969 cites W3122309589 @default.
- W4284889969 cites W3122389139 @default.
- W4284889969 cites W3122534534 @default.
- W4284889969 cites W3122604600 @default.
- W4284889969 cites W3122812581 @default.
- W4284889969 cites W3122837089 @default.
- W4284889969 cites W3123034761 @default.
- W4284889969 cites W3123223343 @default.
- W4284889969 cites W3123235805 @default.
- W4284889969 cites W3123355042 @default.
- W4284889969 cites W3123970308 @default.
- W4284889969 cites W3124090698 @default.
- W4284889969 cites W3124135940 @default.
- W4284889969 cites W3124191341 @default.
- W4284889969 cites W3124446194 @default.
- W4284889969 cites W3124517143 @default.
- W4284889969 cites W3124548926 @default.
- W4284889969 cites W3124560752 @default.
- W4284889969 cites W3124752064 @default.
- W4284889969 cites W3124814550 @default.
- W4284889969 cites W3125170781 @default.
- W4284889969 cites W3125408280 @default.
- W4284889969 cites W3125615571 @default.
- W4284889969 cites W3125834252 @default.
- W4284889969 cites W3125933766 @default.
- W4284889969 cites W3125952890 @default.
- W4284889969 cites W3155787985 @default.
- W4284889969 cites W3159759907 @default.
- W4284889969 cites W3197113812 @default.
- W4284889969 doi "https://doi.org/10.1080/09638180.2022.2088588" @default.
- W4284889969 hasPublicationYear "2022" @default.
- W4284889969 type Work @default.
- W4284889969 citedByCount "5" @default.
- W4284889969 countsByYear W42848899692022 @default.
- W4284889969 countsByYear W42848899692023 @default.
- W4284889969 crossrefType "journal-article" @default.
- W4284889969 hasAuthorship W4284889969A5062242228 @default.
- W4284889969 hasAuthorship W4284889969A5062247844 @default.
- W4284889969 hasAuthorship W4284889969A5081395082 @default.
- W4284889969 hasAuthorship W4284889969A5090988536 @default.
- W4284889969 hasConcept C10138342 @default.
- W4284889969 hasConcept C121955636 @default.
- W4284889969 hasConcept C141261163 @default.
- W4284889969 hasConcept C143910263 @default.
- W4284889969 hasConcept C144133560 @default.
- W4284889969 hasConcept C17744445 @default.
- W4284889969 hasConcept C2779055846 @default.