Keywords: Investment efficiency
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Journal Articles
International Journal of Law and Management (2026) 68 (3): 573–597.
Published: 29 January 2025
...Rajesh Desai Purpose This paper aims to examine the effect of compulsory environmental, social and governance (ESG) disclosure regulation on corporate investment efficiency (IE). The study also explains how carbon sensitivity moderates the ESG-IE nexus. Design/methodology/approach The present...

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