Konstantina Ragazou

Accountability Beyond ESG Disclosure: Credibility, Governance Integrity, and the Sustainability‐Signaling Gap in European Finance

ABSTRACT This study addresses significant limitations in Environmental, Social, and Governance (ESG) evaluation by transcending disclosure‐based metrics and presenting a credibility‐focused analytical methodology that assesses the congruence between sustainability signals and sub...

Evaluating sustainability credibility in financial institutions using ESG talk and ESG action indicators

The strategic significance of sustainability disclosures in financial markets has been heightened by the institutionalization of environmental, social, and governance (ESG) reporting. Nevertheless, there are ongoing apprehensions about the extent to which ESG communication accura...