Impact of Environmental, Social and Governance (ESG) disclosure on firm risk: A meta‐analytical review
Monica Singhania,
Dimple Gupta
Abstract:While the relationship between ESG disclosures and firm risk has been researched substantially, the results remain inconclusive, and contradictory, as of 2023. Through meta‐analysis, we investigate the effect of ESG disclosures measured by studies using E, S, G, or ESG disclosure on firm risk measured as total, systematic, or idiosyncratic risk with a sample of 76 papers published between 1991 and 2023. To the best of our knowledge, this is the pioneering attempt to investigate the impact of ESG disclosure on … Show more
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