International Evidence on the Mismatch between Firms' ESG Disclosure and ESG Performance
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Sustainability Matters

International Evidence on the Mismatch between Firms' ESG Disclosure and ESG Performance

/ Article

This report draws on an empirical global study of more than 1,900 large-cap companies that looks at the possible mechanisms that could help to reduce the mismatch between firms’ ESG disclosure and ESG performance. The findings show that firms exposed to greater scrutiny are less likely to exhibit ESG mismatch, and suggest that ownership and governance factors are significant in lessening the disparity between firms’ ESG disclosure and ESG performance.

This report draws on an empirical global study of more than 1,900 large-cap companies that looks at the possible mechanisms that could help to reduce the mismatch between firms’ ESG disclosure and ESG performance. The findings show that firms exposed to greater scrutiny are less likely to exhibit ESG mismatch, and suggest that ownership and governance factors are significant in lessening the disparity between firms’ ESG disclosure and ESG performance.

Authors

Ellen Pei-yi Yu

Ellen Pei-yi Yu Ellen Pei-yi Yu


Bac Van Luu

Bac Van Luu Bac Van Luu


Catherine Huirong Chen

Catherine Huirong Chen Catherine Huirong Chen


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