Both company size and locationaffect ESG disclosure quality:
Larger companieshavemore resourcesfor ESG reporting.
Companies in regions with strong ESG regulations(e.g., EU) mustdisclose more ESG datathan firms inless regulated markets.
[References:, CFA Institute ESG Reporting Standards, Global Reporting Initiative (GRI) ESG Disclosure Guide, Principles for Responsible Investment (PRI) ESG Data Analysis, ========, , ]
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