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ESG disclosure vs. ESG ratings: Consistent information value?

delete2025-09-07
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PRE
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A
A. Oehler *
C
Charlotte Neuss
DOI：10.1016/j.irfa.2025.104623delete
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Abstract

Abstract

En 中文
• Information in annual reports can serve as an approximation of several ESG ratings. • A comprehensive ESG-related word list from academic studies explains a substantial proportion of several ESG ratings. • Market participants can independently extract ESG information from annual reports, increasing flexibility in decision-making.
Keywords:
ESG rating
Sustainability disclosure
ESG reporting
Information value
Corporate governance
CSR reporting
G10
G11
G12
G24
D83
AI Summary

AI Summary

Key information extracted from the uploaded paper, including a brief overview, abstract, background, key highlights, visual analysis, and future outlook.

Journal

International Review of Financial Analysis cover
International Review of Financial Analysis
IF:
9.8
Papers:
4.0K
Citations:
1.9W

Organization

No organization information available