ESG practices and the cost of debt: Evidence from EU countries

Using legitimacy and institutional theories, this study investigates whether lending institutions reward firms in 15 EU countries for their environmental, social and governance (ESG) performance and disclosure in terms of lowering their cost of debt capital. Our study distinguishes between ESG perfo...

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Bibliographic Details
Main Authors: Yasser Eliwa, Ahmed Aboud, Ahmed Saleh
Format: Default Article
Published: 2019
Subjects:
ESG performance
ESG disclosure
The cost of debt
Credit ratings
EU
Online Access:https://hdl.handle.net/2134/9250379.v1
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