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  1. ESG Disclosure and Idiosyncratic Risk in Initial Public Offerings.Beat Reber, Agnes Gold & Stefan Gold - 2022 - Journal of Business Ethics 179 (3):867-886.
    Although legitimacy theory provides strong arguments that environmental, social and governance disclosure and performance can help mitigate firm-specific risks, this relationship has been repeatedly challenged by conceptual arguments, such as ‘transparency fallacy’ or ‘impression management’, and mixed empirical evidence. Therefore, we investigate this relationship in the revelatory case of initial public offerings, which represent the first sale of common stock to the wider public. IPOs are characterised by strong information asymmetry between firm insiders and society, while at the same time (...)
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  • Exploring the Effectiveness of Sustainability Measurement: Which ESG Metrics Will Survive COVID-19?Jill Atkins, Federica Doni, Andrea Gasperini, Sonia Artuso, Ilaria La Torre & Lorena Sorrentino - forthcoming - Journal of Business Ethics:1-18.
    This paper aims to investigate the current state of play on Environmental Social and Governance integration and check the validity of the current metrics system by assessing if it will survive the COVID-19 crisis. By adopting a qualitative research approach through semi-structured anonymous interviews with 14 senior managers of six European listed companies we use a framework by assessing the mechanisms of reactivity on the effectiveness of ESG measures in times of COVID-19. By interpreting the practitioners’ points of view through (...)
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