Firms should strategize ESG disclosure, focusing on the financial implications of their ESG efforts
ESG has become an increasingly important topic for investors and stakeholders, with demands for ESG-related disclosures growing louder. But while it is clear that ESG is value-relevant and decision-relevant for investors, an important question remains: how much should a company invest in ESG and how should it communicate this to investors?
One of my recently published studies argues that ESG spending should primarily be viewed as an investment decision, with the optimal level of investment determined
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Dr Sebastian Tideman
Sebastian Tideman is a tenure-track assistant professor in accounting at Syracuse University. His research focuses on analyzing non- and semi-structured reporting data in the intersection of financial accounting and ESG issues. Tideman's work has...
Assistant professor of accounting
