Determinants of insurance companies' environmental, social, and governance awareness

Environmental, social, and governance (ESG) criteria are increasingly important in all fields of economics. However, despite increasing interest from policy makers financial regulators, literature relating to the insurance industry is still scarce. This paper aims fill this gap by exploring interaction between a set ratios environmental social scores 107 large, listed US companies for period 2010–2018 purpose identifying determinants ESG awareness. Larger, more profitable, solvent show highest level Our model contributes shed light on unfolding practices industry.