6533b856fe1ef96bd12b30d9

RESEARCH PRODUCT

The Impact of CSR/ESG Reporting on the Cost of Capital: An Example of US Healthcare Entities

Agnieszka TluczakAgnieszka Piechocka-kaluznaPawel Lopatka

subject

Weighted average cost of capitalbusiness.industryCorporate governanceDisclosure of informationEquity (finance)healthcareAccountingCost of equityMedical instruments and apparatus industry -- United StatesGeneral Business Management and AccountingSocial responsibility of business -- Economic aspectsMedical care -- United StatesEmpirical researchcost of equityESGCost of capitalCapital (economics)Corporate social responsibilitycost of debtCapital costsbusinessCSRGeneral Economics Econometrics and Finance

description

PURPOSE: Identifying the direction and strength of the relationship between individual elements of ESG and ESG as a whole and the cost of capital (weighted average, equity, and debt) in the healthcare industry.

https://doi.org/10.35808/ersj/2502