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  2. Carbon Offsets:Decarbonization or Transition-Washing? Sehoon Kim Tao…

    https://www.jbs.cam.ac.uk/wp-content/uploads/2024/07/2024-07-ccaf-conference-paper-6-yanbin.pdf
    3 Jul 2024: Larger firms withhigher institutional ownership and net-zero commitments tend to use offsets. ... of 20 percentiles. We find that after this “Sustainalytics shock,” institutional ownership,.

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