NDLTD Global ETD Search
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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.

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Can ESG disclosure and ESG performance reduce the cost of debt?

Andersson, Jakob, Patrik, Schwartz January 2024 (has links)
This study aims to explore the relationship between the cost of debt and ESG reporting disclosure and performance. The extant literature presents mixed findings, with some studies establishing a significant negative relationship between the variables, while others report inconclusive or even positive results. Our analysis of 1,012 Nordic non-financial firms listed from 2011 to 2019 reveals that ESG reporting disclosure has a significant negative relationship with the cost of debt for some models, whereas ESG performance shows an insignificant relationship across all models. The variability in ESG rating methodologies and the time period of data collection are potential factors influencing these mixed results. Limited access to ESG data, selection bias, and survivorship bias also pose challenges to the analysis.
Cost of debt
ESG
ESG disclosure
ESG transparency
ESG performance
Nordic
regression analysis
E pillar
S pillar
G pillar
Social Sciences
Samhällsvetenskap
Business Administration
Företagsekonomi

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