[HTML][HTML] Emerging trends of environmental social and governance (ESG) disclosure research

MS Khamisu, RA Paluri - Cleaner Production Letters, 2024 - Elsevier
Environmental, social, and governance (ESG) requirements have recently gained significant
attention globally. Consequently, regulatory authorities in many countries have set …

Shaping ESG commitment through organizational psychological capital: The role of CEO power

K Mahran, AA Elamer - Business Strategy and the Environment, 2024 - Wiley Online Library
This study investigates the influence of organizational psychological capital (OPC) on
corporate environmental, social, and governance (ESG) practices, highlighting a relatively …

Environmental, social, and governance reporting in family firms: The critical role of CEO attributes

RYC Seow - Business Strategy and the Environment, 2024 - Wiley Online Library
Amid the global surge in emphasis on environmental, social, and governance (ESG)
reporting, the response of family firms to these demands has been underexplored. Chief …

[HTML][HTML] Government environmental information regulation and corporate ESG performance

X Li, Y Hu, X Guo, M Wang - Sustainability, 2024 - mdpi.com
China's environmental, social, and governance (ESG) actions are driven by multiple factors,
among which the government is an indispensable key player. This paper empirically …

Tracing the Reverse Relationship Among Environmental Benefits, Business Model Innovation, and Eco‐Innovation: Does Cooperation Matter?

V Prokop, L Carraresi, A Karman… - … Strategy and the …, 2024 - Wiley Online Library
This study investigates the direct and reverse relationships among environmental benefits,
eco‐innovation, and business model innovation (BMI), emphasizing the role of national and …

ESG disclosure and cost of finance: the moderating role of managerial ownership

M Kiran, S Chughtai, MR Rabbani… - Journal of Financial …, 2024 - emerald.com
Purpose This study aims to explore the effect of environmental, social and governance
(ESG) disclosure on the cost of finance (debt and equity) and further investigates contextual …

Female power, ownership and ESG decoupling: evidence from China

L Yang, M Ye, H Wang, W Lu - International Journal of Gender and …, 2024 - emerald.com
Purpose This study explores the influence of female executives on the misalignment
between corporate ESG commitments and practices, a phenomenon known as ESG …

The influence of supplier financial violations on clients' environmental, social, and governance performance: Evidence from China's manufacturing industry

J Hu, C Zheng, J Xu, X Wu - Corporate Social Responsibility …, 2024 - Wiley Online Library
The antecedents of environmental, social, and governance (ESG) performance have been
extensively studied, yet the impact of supplier behavior has been overlooked. By analyzing …

CSR disclosure quantity to CSR disclosure quality–in pursuit of a disclosure quality index

F Hameed, T Wilmshurst, C Horner - Pacific Accounting Review, 2024 - emerald.com
Purpose Studies in corporate social responsibility (CSR) disclosure were initially focused
more on disclosure “Quantity” than “Quality” and while they have started to explore …

[HTML][HTML] Investigating the Nexus Between Energy Transition Reporting Practices and Corporate Efficiency in the European Agri-Food Sector

S Zabolotnyy - Energies, 2024 - mdpi.com
The research paper investigates the nexus between energy transition reporting practices
and corporate efficiency of listed European companies from the agri-food sector. The study …