R&D Expenditures and ESG Disclosure
Previous research has highlighted several firm-specific determinants of ESG disclosure; however, the link with R&D activities remains largely underexplored, despite the distinctive characteristics of such investments. We argue that R&D is characterized by asset specificity, uncertainty, and growth p...
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
MDPI AG
2026-05-01
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| Col·lecció: | Administrative Sciences |
| Matèries: | |
| Accés en línia: | https://www.mdpi.com/2076-3387/16/5/227 |
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