Kazakh-German Research Cooperation Center invites everyone to participate in the colloquium on: «A Global Analysis of Sustainability Reporting and its Impact on Cost of Capital – A Bibliographic and Content Analysis»
Brief description:
In recent years, public pressure on companies regarding sustainable corporate performance (CSR performance) and appropriate CSR disclosure has steadily increased. Similarly, the number of research studies that examine the relationship between CSR performance, CSR disclosure and Cost of Capital is increasing. In the speech, I share the most recent observations on the relation of firms CSR performance, CSR disclosure and Cost of Capital. The study shows that there is broad evidence for the hypothesis that better CSR performance and broader and richer CSR disclosures result in lower Cost of Capital. However, this association seems to be weaker when the single factors E (environment), S (social) and G (Governance) are examined. The study further reveals that empirical studies focusing on specific industries are rather rare compared to studies covering all types of industries. Considering the very different impact of the diverse environment-, social- and governance-related regulations on the various economic sectors, a more sector-oriented analysis of the individual dimensions of ESG in future research is recommended.
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