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371013 · Jun 202619922001200920172026
48 results for ESG disclosures

Analyzes ESG impact on stock market performance using social media and news data.

problem Understanding the impact of ESG news on stock market performance.
method Summarized live ESG data from social media and news, created sentiment index, calculated stock price changes, and compared sentiment to performance.
result ESG sentiment correlates with stock price changes, indicating its impact on market performance.

The study finds that firm membership in flagship indices and TCFD endorsement are strong predictors of a wider Disclosure-Performance Gap.

problem The Aggregate Confusion hypothesis and the measurement of greenwashing in environmental disclosures.
method The study uses a Disclosure-Performance Gap (DPG) model to measure the divergence between voluntary environmental disclosures and realised emissions performance for 200 large European firms. The model selection process involved multiple stages and robust standard errors.
result Firm membership in flagship indices and TCFD endorsement are strong predictors of a wider gap, while renewable energy use and environmental capital expenditure significantly narrow the gap.

The study proposes a framework to assess sustainability of firms using fund-level classifications and portfolio holdings.

problem To capture market-based sustainability assessments of firms.
method Exploiting fund-level sustainability classifications and granular portfolio holdings to construct Market-Implied Sustainability (MIS) scores.
result MIS scores capture sustainability dimensions different from conventional ESG ratings and improve portfolio performance.

This paper examines how ESG scores can indicate riskiness.

problem Determining if ESG scores can convey information on a company's riskiness.
method High-dimensional vine copula modeling to analyze (tail) dependence structure of companies with various ESG scores.
result ESG scores can be associated with (tail) riskiness, especially during crises.

Unified framework for ESG-inclusive portfolio optimization and pricing.

problem Incorporating ESG ratings into dynamic asset pricing theory.
method Introducing ESG-valued return as a linear transformation of financial and ESG scores, preserving traditional risk aversion with an ESG affinity parameter.
result Developed a more complex portfolio optimization problem in a space governed by reward, risk, and ESG score.

A new framework assesses financial and ESG risks for sustainable investing.

problem Measuring risk and reward in sustainable investing considering environmental, social, and governance factors.
method Proposes axiomatic definitions for ESG-coherent risk measures and reward-risk ratios based on bivariate random variables.
result Empirical analysis ranks stocks using the proposed measures.

DRL improves ESG financial portfolio management by regulating returns based on ESG scores.

problem Improving ESG financial portfolio management through market regulation.
method Used Advantage Actor-Critic (A2C) agent and adapted OpenAI Gym environments for comparative analysis.
result DRL agent outperforms standard market conditions in ESG-regulated market.

Research tackles investor confusion in ESG rankings, offering tailored strategies.

problem Widespread confusion among investors regarding ESG rankings.
method Developed ESG ensemble strategies, integrated ESG scores into RL model, proposed Double-Mean-Variance model, introduced ESG-adjusted CAPMs.
result Optimized portfolios that balance financial returns and ESG-focused outcomes.

New method optimizes portfolios by dynamically integrating ESG constraints.

problem Static ESG scores mismatch sequential portfolio decisions.
method MACF-X, a family of adapters that learns ESG costs from multimodal evidence.
result Reduces tail ESG budget pressure while maintaining financial performance.

Interpretable machine learning uncovers ESG's explanatory power on equity returns across sectors and capitalizations.

problem Explaining equity returns beyond market factors using ESG data.
method Interpretable machine learning models, cross-validation scheme, random company-wise validation.
result Gradient boosting models explain unaccounted price returns, with ESG data outperforming basic fundamental features.

Investors prioritize ESG in crypto-assets, showing higher exposure than traditional assets.

problem Understanding ESG preferences in crypto-assets and their investment behavior.
method A representative household finance survey in Austria to examine ESG preferences and crypto-investment exposure.
result ESG-conscious investors have higher exposure to crypto-assets compared to traditional asset classes.

Study identifies key ESG variables for assessing financial risk.

problem Assessing financial risk from ESG data with many variables.
method Proposed framework for hierarchical ESG data, selecting relevant variables.
result Selected ESG variables are more relevant to financial risk than aggregated scores.

Research shows ESG signals lower exposure to market fragility during stress periods.

problem Market fragility often occurs together, and ESG is associated with reduced exposure.
method Monthly data on S&P 500 constituents from 2014 to 2025, analyzing downside returns, volatility, illiquidity, and cofragility states.
result A one-standard-deviation increase in ESG lowers the probability of severe cofragility by 0.92 percentage points during stress periods.

This paper optimizes stock portfolios considering ESG criteria using Bayesian optimization.

problem Optimizing financial investments while incorporating ESG criteria.
method Bayesian optimization to maximize stock portfolio performance under ESG constraints.
result A scalable approach to optimize stock portfolios that balance financial performance and ESG compliance.

Model shows disclosure reduces trading costs in oligopolistic markets.

problem Reducing trading costs in oligopolistic markets with imperfect competition.
method Developed a multi-period Kyle-type model with mandatory disclosure and imperfect competition, proving existence and uniqueness of a linear equilibrium.
result Disclosure lowers trading costs by reducing price impact, and its marginal benefit is larger when competition is weak.

Research shows higher damages may encourage more disclosure in corporate disputes.

problem How to resolve disputes over undisclosed material events in a way that encourages voluntary disclosure.
method Dynamic continuous-time model of management's equilibrium disclosure decision.
result Increased damages may lead to an endogenous increase in voluntary disclosure.

Study finds ESG investments more resilient than traditional equity indices during market turmoil.

problem Resilience of ESG investments during financial instability.
method Daily returns analysis using MGND and EGARCH-in-mean models.
result ESG investments show higher resilience compared to traditional equity indices during crises.

Policy shifts between Trump and Biden impact ESG investments, creating volatility.

problem Dramatic policy shifts between Trump and Biden administrations affect ESG investments.
method Analyzes contrasting policies of Trump and Biden administrations and their impacts on ESG investments.
result Policy changes significantly influence ESG investments, leading to volatility and portfolio reassessment.

Paper tackles ESG rating disagreement in sustainable investing portfolios.

problem Lack of alignment between ESG ratings from different agencies affects investment decisions.
method Proposes a nonlinear optimization model reformulated as a convex quadratic program to address ESG rating disagreement.
result The proposed model can effectively manage ESG rating disagreement and improve investment decisions.

This study shows ESG ratings reduce equity crash risk during market downturns.

problem Decoupling of alpha from tail risk resilience in traditional models.
method Double Machine Learning for structural deconfounding, state-dependent analysis.
result High ESG ratings reduce crash incidence during systemic drawdowns.

New distress dictionary improves bankruptcy prediction from disclosure text.

problem Bankruptcy prediction from financial disclosures.
method Proposes a distress dictionary based on managers' sentences, quantifies linguistic features, and builds predictive models.
result Predictive models based on the distress dictionary outperform existing methods.

The paper examines how ESG constraints affect portfolio optimization in large datasets.

problem Investment optimization with ESG constraints in large portfolios.
method Asymptotic analysis of out-of-sample Sharpe ratio, regularization matrix estimation, and adaptive portfolio selection.
result The proposed adaptive ESG-constrained portfolio yields a high out-of-sample Sharpe ratio while meeting ESG requirements.

This study finds ESG rating disagreement reduces corporate productivity, especially in certain types of firms.

problem The impact of ESG rating disagreement on corporate productivity.
method Analysis of A-share listed companies data from 2015 to 2022 using XGBoost regression and SHAP.
result ESG rating disagreement reduces corporate productivity, especially in certain types of firms.

Quantum computing optimizes ESG portfolios efficiently.

problem Optimizing investment portfolios with risk, return, and ESG considerations.
method Formulated discrete Markowitz portfolio theory (DMPT) for quantum annealers, incorporating ESG ratings.
result Discrete portfolios converge to continuous solutions as budgets increase, outperforming traditional methods.

Model analyzes how firms balance full disclosure with selective disclosure to maintain a good reputation.

problem Managing reputation in financial markets through voluntary disclosure.
method Developed a dynamic model with two disclosure strategies: candid and sparing, using a piecewise-deterministic model.
result Firms are rewarded for full disclosure but may switch to selective disclosure to avoid potential downgrades.