Work

Signaling overreporting and underreporting in sustainability: A methodological framework based on ESG rating divergences

Year: 2026

Type: article

Source: Finance research letters

DOI: 10.1016/j.frl.2026.110363

Authors: Rosella Castellano, Federico Cini, Annalisa Ferrari, Umberto Filotto

Institutions: Unitelma Sapienza University, Sapienza University of Rome, University of Rome Tor Vergata

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W7165367697

FWCI:

Cites: 39

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Related to: 10