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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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Bibliografski detalji
Glavni autor: Taoufik Elkemali
Format: Artigo
Jezik:Inglês
Izdano: MDPI AG 2026-05-01
Serija:Administrative Sciences
Teme:
Online pristup:https://www.mdpi.com/2076-3387/16/5/227
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