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What is Binder 12 about?

This study examines the relationship between environmental, social, and governance (ESG) practices and the cost of debt in 15 EU countries, finding that both ESG performance and disclosure significantly lower the cost of debt for firms. The research highlights that lending institutions value ESG information in their credit decisions, with stronger ESG performance leading to reduced borrowing costs, and suggests that ESG disclosure can serve as a compensatory measure for firms with weaker performance. Additi

Author

dung558428

Language

EN