id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-20433	Jun, Cai	Review of the Impact of Corporate CSRD on the Capital Cost of Debt	2024	3	.pdf	application/pdf	2219	142	33	(3) Third-party scoring organization: Third-party organizations should actively expand the dissemination scope of enterprise environmental information, enhance the sense of responsibility of stakeholders, gradually guide enterprises to carry out environmental protection actions, and truthfully disclose the performance of enterprises. Social responsibility information disclosed under the mandatory guidance of China has a positive role in alleviating information asymmetry and improving investment efficiency, and this role becomes more critical when the external information environment cannot meet the market demand (LiZ, et al. 2023)	cache/fbem-20433.pdf	txt/fbem-20433.txt