@techreport{a91c117cd6714c78bcfa415a126fae32,
title = "Natural Disasters, Risk Salience, and Corporate ESG Disclosure",
keywords = "natural disasters, corporate social responsibility, disclosure, cost of capital",
author = "Qiping Huang and Yongjia Li and Meimei Lin and McBrayer, \{Garrett A.\}",
note = "43 Pages Posted: 25 Mar 2021 Date Written: December 31, 2020 We examine how natural disasters affect the corporate environmental, social, and governance (ESG) disclosure policies of firms located close to disaster areas. We study firms located in counties neighboring those affected by natural disasters and find that, on average, these firms increase their ESG disclosure transparency over the period subsequent to the disaster.",
year = "2020",
month = dec,
day = "31",
doi = "10.2139/ssrn.3790821",
language = "American English",
type = "WorkingPaper",
}