Signalling Overreporting and Underreporting in Sustainability: A Methodological Framework Based on ESG Rating Divergences

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Annalisa Ferrari, Umberto Filotto, Federico Cini, Rosella Castellano

DOI: 10.2139/ssrn.6055163

Cited by: 0

References: 34

Fields of Study & Subjects

Corporate Social Responsibility Reporting Environmental Sustainability in Business Sustainable Finance and Green Bonds

References 34