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Showing 1 to 1 of 1 for “"Interim targets"”.
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Do Investors React Differently to Interim Target Disclosures for Emissions Reduction Goals Depending on the Difficulty of the Target?
Regulators are mandating interim target disclosures for firms disclosing long-term emissions reduction goals. I examine how interim target disclosure affects investors’ perceptions of a firm’s commitment to its long-term emissions reduction goal and subsequent investment decisions. I predict that …