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Keywords: ESG rating inconsistency
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Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2026) 28 (1): 117–140.
Published: 14 November 2025
.... The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . ESG rating inconsistency Uncertainty Firm information environment Environmental, social and governance (ESG) performance has gained significant attention across global capital markets for use...
Includes: Supplementary data
