Niero, Laura (2018) Listed companies and CSR disclosure: an empirical analysis of ESG indexes for US firms. [Magistrali biennali]
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The thesis addresses CSR as a multi-faceted concept by exploring its relationship with financial performance in US listed companies. By using MSCI ESG index, three financial metrics and a variety of ESG scoring systems have been analyzed, both for the overall CSR and the 7 CSR categories indentified by MSCI. Changes across sectors have been examined as well, considering 3 sub-samples.
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