SpletResearch Working Papers Mandatory CSR and Sustainability… Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review Hans B. Christensen, Luzi Hail & Christian Leuz Working Paper 26169 DOI 10.3386/w26169 Issue Date August 2024 Revision Date April 2024 SpletThe dominant research approach was to find a sample of sustainable funds or indices and compare them to a conventional benchmark. 3. ESG investing provides downside protection, especially during a social or economic crisis ESG investing appears to provide asymmetric benefits.
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