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ESG performance and litigation risk
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DOI：10.1016/j.frl.2024.105311.png)
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摘要
En 中文
We focus on the relationship between firms' environmental, social, and governance (ESG) responsibility performance and litigation risk. This study finds that improving firm ESG responsibility performance is conducive to reducing firm litigation risk. At the same time, internal control plays an intermediary role in the impact of firms' ESG responsibility performance on firm litigation risk. Improving ESG responsibility performance can increase the firms' internal control mechanisms to reduce litigation risk.
Keyword:
ESG performance
Litigation risk
Mediating role
Internal control
期刊
IF:
6.9
论文数:
9.2K
被引数:
2.8W
机构
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