Environmental, social, and governance (ESG) disclosure: A literature review
Abstract Voluntary nonfinancial Environmental, Social, and Governance (ESG) disclosure is
a rapidly growing and increasingly important topic that has attracted great attention from …
a rapidly growing and increasingly important topic that has attracted great attention from …
From financial reporting to ESG reporting: a bibliometric analysis of the evolution in corporate sustainability disclosures
H Diwan, B Amarayil Sreeraman - Environment, development and …, 2024 - Springer
Sustainability reporting is the new language of business communication with its
stakeholders under the frameworks like GRI, TCFD, and CDP. Non-financial performances …
stakeholders under the frameworks like GRI, TCFD, and CDP. Non-financial performances …
Embedding sustainability in risk management: The impact of environmental, social, and governance ratings on corporate financial risk
This study investigates the effect of corporate social and environmental evaluation on
investors' risk perception to explore the potential market risk for public companies that adopt …
investors' risk perception to explore the potential market risk for public companies that adopt …
Does voluntary ESG reporting resolve disagreement among ESG rating agencies?
US companies are increasingly responding to demand from investors and other
stakeholders for transparent information about companies' environmental, social, and …
stakeholders for transparent information about companies' environmental, social, and …
Green lies and their effect on intention to invest
The article explores the consequences of greenwashing deceptions on intention to invest. It
analyses whether the presence of a greenwashing lie to stakeholders is detrimental to …
analyses whether the presence of a greenwashing lie to stakeholders is detrimental to …
Firms talk, suppliers walk: Analyzing the locus of greenwashing in the blame game and introducing 'vicarious greenwashing'
Greenwashing is a phenomenon that is linked to scandals that often occur at the supply-
chain level. Nevertheless, research on this subject remains in its infancy; much more is …
chain level. Nevertheless, research on this subject remains in its infancy; much more is …
Social performance feedback and firm communication strategy
Although corporate social performance has become an important measure of firm
performance, there is little understanding about how firms respond to social performance …
performance, there is little understanding about how firms respond to social performance …
When do investors value key audit matters?
While prior studies have considered the effect of the enhanced auditor's report (EAR) on a
range of auditor, management and investors' judgments, we consider whether the inclusion …
range of auditor, management and investors' judgments, we consider whether the inclusion …
The role of information in building a more sustainable economy: A supply and demand perspective
HL Friedman, G Ormazabal - Journal of Accounting Research, 2024 - Wiley Online Library
Interest in sustainability information, from investors, managers, researchers, and others, has
been expanding rapidly. We discuss recent advances and open questions related to …
been expanding rapidly. We discuss recent advances and open questions related to …
Corporate social responsibility reporting: the last 40 years and a path to sharing future insights
The volume of work published by accounting scholars on corporate social responsibility
(CSR) reporting is impressive. As a community we have explored ongoing developments in …
(CSR) reporting is impressive. As a community we have explored ongoing developments in …