Global drivers for ESG performance: The body of knowledge

D Daugaard, A Ding - Sustainability, 2022 - mdpi.com
Progress on Environmental, Social and Governance (ESG) issues is vastly different
depending where in the world you look. However, the literature on what drives ESG …

The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance

C Brooks, I Oikonomou - The British Accounting Review, 2018 - Elsevier
This paper not only attempts to survey the burgeoning literature on environmental, social
and governance disclosures and performance and their effects on firm value, but its focus …

Factors Influencing the Extent and Quality of Corporate Social Responsibility Disclosure in Indonesian Shari'ah Compliant Companies

F Ameraldo, NAM Ghazali - International Journal of Business …, 2021 - publisher.unimas.my
This study aims to assess the extent and quality of corporate social responsibility (CSR)
disclosure practices of Shari'ah Compliant Companies (ShCCs) in Indonesia. Further, the …

Developing an Islamic Corporate Governance framework to examine sustainability performance in Islamic Banks and Financial Institutions

AA Jan, FW Lai, M Tahir - Journal of Cleaner Production, 2021 - Elsevier
Academic and industry interest in sustainable development has increased significantly,
which is evident from the number of publications in recent years. To develop the field further …

Environmental, social and governance impact on financial performance: evidence from the Levant countries

H Al Amosh, SFA Khatib, H Ananzeh - Corporate Governance: The …, 2023 - emerald.com
Purpose This paper aims to investigate whether the sustainability disclosure with the
environmental, social and governance (ESG) aspects has an impact on the financial …

Corporate economic, environmental, and social sustainability performance transformation through ESG disclosure

MF Alsayegh, R Abdul Rahman, S Homayoun - Sustainability, 2020 - mdpi.com
Within the environmental, social, and governance (ESG) disclosure–corporate sustainability
performance (economic, environmental and social; EES) framework, our empirical analysis …

Legitimacy theory: Despite its enduring popularity and contribution, time is right for a necessary makeover

CM Deegan - Accounting, Auditing & Accountability Journal, 2019 - emerald.com
Purpose The purpose of this paper is to reflect upon the contributions made to the social and
environmental accounting literature by papers that comprised a 2002 Special Issue of …

Determinants of corporate social responsibility (CSR) disclosure in developed and developing countries: A literature review

W Ali, JG Frynas, Z Mahmood - Corporate Social Responsibility …, 2017 - Wiley Online Library
Based on a survey and content analysis of 76 empirical research articles, this article reviews
the factors driving Corporate Social Responsibility (CSR) disclosure in both developed and …

Consequences of CSR reporting regulations worldwide: a review and research agenda

AA Haji, P Coram, I Troshani - Accounting, Auditing & Accountability …, 2022 - emerald.com
Consequences of CSR reporting regulations worldwide: a review and research agenda |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

Role of country-and firm-level determinants in environmental, social, and governance disclosure

M Baldini, LD Maso, G Liberatore, F Mazzi… - Journal of business …, 2018 - Springer
In recent years, companies receive pressure to release environmental, social, and
governance (ESG) disclosure, since these are perceived as critical issues by society …