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◆ Financial Analysts Journal2026-01-02· Work (physics)

ESG Ratings, ESG News Sentiment, and Firm Credit Risk Perception

Fangfang Wang, Florina Silaghi, Steven Ongena, Miguel García-Cestona

原始摘要(英文原文)· Original abstract
We investigate the impact of Environmental, Social, and Governance (ESG) rating changes and daily ESG news sentiment on firm credit risk. We document a significant increase in credit default swap (CDS) spreads following ESG rating downgrades, especially for the social pillar, while we find a muted reaction to ESG upgrades. A similar asymmetrical effect is documented for ESG news. We further show that the adverse effect of ESG downgrades on the CDS market is stronger for firms with lower creditworthiness, but mitigated in the presence of positive ESG sentiment, a transparent information environment, and higher rating disagreement.
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ESG Ratings, ESG News Sentiment, and Firm Credit Risk Perception — 科研速览 Science Skim