Purpose This paper aims to investigate the effect of environmental, social and governance
disclosure (ESGD) on firm performance (FP) before and after the introduction of integrated …

Purpose This paper aims to investigate whether there are relationships among corporate
disclosure of environmental, social and governance (ESG) and firms' operational (ROA) …

This study discusses the effect of environmental, social, and governance (ESG) disclosure
on corporate financial performance. This study uses a sample of non-financial listed …

In the context of greater demand for corporate transparency, there is a growing pressure on
boards to produce and communicate information to their investors and stakeholders. The …

Companies engage in ESG activities in order to achieve higher financial returns and to
signal compliance in the market. The link between ESG and firm financial performance is still …

We employ a time-lagged panel regression model to investigate the impact of
Environmental, Social, and Governance (ESG) performance on financial performance. The …

In this study we investigates the relationship of environmental, social and governance (ESG)
practices and the consequences related to their disclosure on the firm's value. Our data is …

Integrated reporting (IR) is a corporate reporting framework that integrates resources or
capital as input, business models as a process, and outcomes into a value creation process …

Research Question: Is there an association between ESG factors disclosure and the firm's
value for the companies acting in energy sector? Motivation: Identifying whether a …

This study investigates the relationship between corporate environmental, social and
governance (ESG) performance disclosure and profitability, highlighting the significant …