Sökning: "ESG Rating Disagreement"

Hittade 3 uppsatser innehållade orden ESG Rating Disagreement.

  1. 1. EXPLORING THE RELATIONSHIP BETWEEN ESG DISAGREEMENT AND STOCK RETURNS - AN EMPIRICAL ANALYSIS

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Andrea Pasquali; [2023-06-29]
    Nyckelord :;

    Sammanfattning : During the recent years investors shifted their preferences towards sustainable stocks and funds, increasing the importance of Environmental, Social and Governance ratings. At a similar pace the related literature started to develop shedding light on some crucial aspects of the ESG ratings, such as the disagreement between rating agencies and the lack of common methodologies to assess the ratings. LÄS MER

  3. 2. Agree to Disagree? Disentangling ESG Rating Disagreement and its Impact on Stock Returns

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Olof Gustavsson; Theodor Samaras; [2023]
    Nyckelord :ESG ratings; Disagreement; Stock returns; Risk; Uncertainty;

    Sammanfattning : This study investigates the phenomenon of ESG rating disagreement and its financial implications. Using a sample of the largest firms listed on the Nordic markets, we examined whether disagreement in ESG ratings from five widely used rating agencies between 2018-2022 positively affected the underlying stock returns. LÄS MER

  4. 3. Does Mandatory Sustainability Reporting Decrease ESG-rating Disagreement? A Difference in Differences study on the EU Non-Financial Reporting Directive

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Hugo Christensson; Elias Horn Maurin; [2022]
    Nyckelord :Corporate Social Responsibility; ESG Rating Disagreement; ESG Rating Agencies; Regulation; Disclosure;

    Sammanfattning : ESG-ratings are explicitly incorporated in investment decisions by investors with $121 trillion AUM. Ratings are based on diverse sustainability data, which is collected and synthesized by raters with different methodologies. The scores for identical stocks across raters have an observed correlation of 0. LÄS MER