A double-edged sword: materiality classifications of sustainability topics
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DOI: 10.1007/s11142-025-09908-1
Abstract: The Sustainability Accounting Standards Board (SASB) has classified sustainability topics as material or not material for investors. We leverage the staggered release of the SASB classifications from 2013 to 2016 to examine whether and how… read more here.
Keywords: double edged; sustainability performance; sustainability topics; sustainability ... See more keywords