...Zhufeng Huang Purpose This study aims to examine whether and how corporate digital transformation (CDT) affects green bond financing costs. Drawing on signaling and agency theories, it argues that CDT lowers credit spreads by improving environmental information credibility and internal control...

... Financing cost Environmental, social and governance (ESG) controversies encompass news on a wide range of negative topics related to a company’s impact on the environment, society and internal governance, such as environmental violations, industrial accidents, labour disputes, ethical concerns, anti...