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Environmental, Social, and Governance Risks in Public Finance: A Thematic Analysis

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State and Local Government Review

Published online on

Abstract

State and Local Government Review, Volume 58, Issue 3, Page 263-285, September 2026.
Disclosing risks and the financial impact of environmental, social, and governance (ESG) risk factors is a growing concern for organizations around the world. In the United States, climate-related financial risk disclosure has historically been state-...