The Materiality Challenge of ESG Ratings
Research purpose. The ESG literature supports a positive correlation between a firm’s ESG performance and its financial performance; however, the details of this relationship are ambiguous, which has led to conflicting results in the literature. This article asserts that this ambiguity is largely re...
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| Format: | Article |
| Language: | English |
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Sciendo
2022-12-01
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| Series: | Economics and Culture |
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| Online Access: | https://doi.org/10.2478/jec-2022-0019 |