研究思路·2026-06-25·6 分钟
The Impact of ESG Disclosure on Cost of Capital (中文版)
探讨该研究主题的相关会计指标和应用。 An interesting research idea exploring how Environmental, Social, and Governance (ESG) disclosure reduces a firm's cost of capital.
Companies with high ESG scores are often perceived as lower risk by investors. This research focuses on the negative relationship between ESG disclosure and cost of capital.
Variables typically used include CSR Score or Carbon Emission Disclosure as independent variables, and WACC (Weighted Average Cost of Capital) as the dependent variable.
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