Ataullah Kiani

Saying, Doing, and Co‐Inventing: How Environmental, Social, and Governance Disclosure–Performance (In)congruence Shapes Open Innovation

ABSTRACT Although environmental, social, and governance (ESG) disclosure–performance (in)congruence has attracted growing attention, its impact on open innovation remains underexplored. Drawing on signaling theory, we hypothesize that when ESG disclosure and ESG performance are c...