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Showing 1 to 1 of 1 for “"Single Materiality"”.
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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 …