The Effects of Mandatory ESG Disclosure Around the World

Abstract

the effects of mandatory esg disclosure around the world finance working paper n° 754/2021 february 2023 philipp krueger university of geneva, gfri, sfi and ecgi zacharias sautner frankfurt school of finance and management and ecgi dragon yongjun tang the university of hong kong rui zhong university of western australia © philipp krueger, zacharias sautner, dragon yongjun tang and rui zhong 2023. all rights reserved. short sections of text, not to exceed two paragraphs, may be quoted without explicit permission provided that full credit, including © notice, is given to the source. this paper can be downloaded without charge from: ssrn.com/abstract_id=3832745 www.ecgi.global/content/working-papers swiss finance institute research paper series n°21-44 the effects of mandatory esg disclosure around the world philipp krueger university of geneva, swiss finance institute, and ecgi zacharias sautner frankfurt school of finance & management and ecgi dragon yongjun tang the university of hong kong rui zhong the university of western australia ecgi working paper series in finance the effects of mandatory esg disclosure around the world working paper n° 754/2021 february 2023 philipp krueger zacharias sautner dragon yongjun tang rui zhong we thank regina wittenberg moerman (the editor), an anonymous referee, rui dai, caroline flammer, mingyi hung, hao liang, chenyu shan, andrei simonov, yao wang, yichen shi, fei xie, jian zhang, bohui zhang, and seminar participants at the 2021 grasfi …

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