KIM, M. M. How Do Institutional Investors Perceive Mandatory ESG Disclosure: Evidence From SEC’s Mandatory Climate Change Disclosure Proposal. Journal of Accounting and Finance, [S. l.], v. 24, n. 4, 2024. Disponível em: https://articlearchives.co/index.php/JAF/article/view/7082. Acesso em: 12 oct. 2025.