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European Accounting Review Volume 33, 2024 - Issue 1
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Articles

Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?

Michael D. Kimbrough* Robert H. Smith School of Business, University of Maryland, College Park, MD, USA;Correspondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-8380-4420View further author information
ORCID Icon,
Xu (Frank) Wang** Chaifetz School of Business, Saint Louis University, St. Louis, MO, USA;ORCID Iconhttps://orcid.org/0000-0003-3292-3128View further author information
ORCID Icon,
Sijing Wei† Heider College of Business, Creighton University, Omaha, NE, USA;ORCID Iconhttps://orcid.org/0000-0003-4827-8303View further author information
ORCID Icon &
Jiarui (Iris) Zhang‡ School of Business & Management, State University of New York – Brockport, Brockport, NY, USAORCID Iconhttps://orcid.org/0000-0003-4617-4666View further author information
ORCID Icon
Pages 15-47 | Received 16 Jul 2020, Accepted 24 May 2022, Published online: 08 Jul 2022

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Philip T. Roundy, John M. Trussel & Stephan A. Davenport. (2023) The text complexity of local government annual reports. Local Government Studies 49:5, pages 1135-1156.
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Hervé Stolowy & Luc Paugam. (2023) Sustainability Reporting: Is Convergence Possible?. Accounting in Europe 20:2, pages 139-165.
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Articles from other publishers (14)

Kun Guo, Yuan Bian, Dayong Zhang & Qiang Ji. (2024) ESG performance and corporate external financing in China: The role of rating disagreement. Research in International Business and Finance 69, pages 102236.
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Simone Pizzi, Fabio Caputo & Elbano de Nuccio. (2024) Do sustainability reporting standards affect analysts’ forecast accuracy?. Sustainability Accounting, Management and Policy Journal 15:2, pages 330-354.
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Caterina Lucarelli & Sabrina Severini. (2024) Anatomy of the chimera: Environmental, Social, and Governance ratings beyond the myth. Business Strategy and the Environment.
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Rekha Pillai, Md. Aminul Islam, S. Sreejith & Husam Aldin Al-Malkawi. (2024) Comparative analysis of environmental, social and governance (ESG) ratings: do sectors and regions differ?. Journal of Management and Governance.
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Lorenzo Leto & Diletta Vito. (2024) Il contributo dei sistemi di RM e PM alla sostenibilità integrata: il caso B&C Speakers. MANAGEMENT CONTROL:3, pages 113-139.
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Jingxuan Li, Yong Ye & Jingxin Li. (2024) Corporate Behavior under Confusion: ESG Disagreement and Green Innovation. SSRN Electronic Journal.
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Jianli Wang, Shaolin Wang, Minghua Dong & Hongxia Wang. (2024) ESG rating disagreement and stock returns: Evidence from China. International Review of Financial Analysis 91, pages 103043.
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Haijun Wang, Shuaipeng Jiao, Chen Ge & Guanglin Sun. (2024) Corporate ESG rating divergence and excess stock returns. Energy Economics 129, pages 107276.
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Jian Zhou, Xiaodong Lei & Jianglong Yu. (2023) ESG rating divergence and corporate green innovation. Business Strategy and the Environment.
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Ajithakumari Vijayappan Nair Biju, Snehith Jacob Kodiyatt, P. P. Nithi Krishna & Geetha Sreelekshmi. (2023) ESG sentiments and divergent ESG scores: suggesting a framework for ESG rating. SN Business & Economics 3:12.
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Yunling Song, Hao Wu & Yan Ma. (2023) Does ESG performance affect audit pricing? Evidence from China. International Review of Financial Analysis 90, pages 102890.
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Yunfu Zhu, Haoling Yang & Ma Zhong. (2023) Do ESG Ratings of Chinese Firms Converge or Diverge? A Comparative Analysis Based on Multiple Domestic and International Ratings. Sustainability 15:16, pages 12573.
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Suli Hao, Chongbao Ren & Lu Zhang. (2022) Research on Performance Evaluation of Coal Enterprises Based on Grounded Theory, Entropy Method and Cloud Model from the Perspective of ESG. Sustainability 14:18, pages 11526.
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Nejla Ould Daoud Ellili. (2022) Bibliometric analysis and systematic review of environmental, social, and governance disclosure papers: current topics and recommendations for future research. Environmental Research Communications 4:9, pages 092001.
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