Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 2 of 2 for “"Double Materiality"”.
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Essays on Nature-Related Risk Premia in Equity Markets [before doctoral defense]
… Reporting Directive (CSRD) requires double-materiality assessments, and the Kunming-Montreal Global Biodiversity Framework (2022) sets targets for na-ture protection. Central banks, through the Network for Greening the Financial System (NGFS), have highlighted the system-wide …
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Converting the skeptic but losing the faithful: An experimental examination of expanding and auditing information in ESG reports
While socially responsible investing (SRI) has soared in recent years, some investors remain skeptical of ESG’s relevance. Despite these differing opinions, we understand little about how SRI preferences impact processing of ESG reporting. Drawing on motivated reasoning, I report an experiment that …