Table 4.

Hypothesis H3 of the study

H3ESG disclosure indicators for company credit risk have not become statistically significant since the Paris agreement
Hypothesis H3 is supported if none of the following indicators (which could signal increased accountability or pressure on ESG reporting) – ESGD, GRIE, GRIS, GRIG, GRI, SASB, TCFD, PostMore, PostLess, PostMixed – become more statistically significant since 2016
Source(s): Created by authors
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