Cong Tao

ESSEC Business School - Department of Accounting and Management Control

Av Bernard Hirsch

Cergy-Pontoise 95021

France

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Scholarly Papers (1)

1.

Voluntary ESG Disclosure and Heterogeneous Beliefs among ESG Investors

Number of pages: 54 Posted: 20 Aug 2023 Last Revised: 21 Aug 2023
University of Maryland - Robert H. Smith School of Business, ESSEC Business School - Department of Accounting and Management Control, Saint Louis University - Chaifetz School of Business and Creighton University - Heider College of Business
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Abstract:

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Environmental, social, and governance (ESG) reporting; Voluntary disclosure; Disagreement; ESG Funds; Mutual Funds; Investment Decisions