Keywords: ESG decoupling
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2023) 14 (1): 184–215.
Published: 12 January 2023
...Yupei Liu; Weian Li; Qiankun Meng Purpose This study aims to explore whether investors’ inattention is associated with firms’ environmental, social and governance (ESG) decoupling, which is defined as the misalignment between the implementation and incorporation of ESG policies. Design...

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