In a linear-quadratic-Gaussian principal-agent model, optimal ESG disclosure contracts balance incentives via own- and cross-signal loadings plus asset hedging, converging to market-neutral identity pooling as the principal's risk aversion increases.
Corporate sustainability reporting.https://finance.ec.europa.eu/financial-markets/ company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en
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Optimal incentive scheme for ESG disclosure
In a linear-quadratic-Gaussian principal-agent model, optimal ESG disclosure contracts balance incentives via own- and cross-signal loadings plus asset hedging, converging to market-neutral identity pooling as the principal's risk aversion increases.