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 …
CEO career concerns in early tenure and corporate social responsibility reporting
The literature on corporate social responsibility (CSR) disclosure focuses on its economic
consequences, but little is known about motivations—especially CEO personal incentives …
consequences, but little is known about motivations—especially CEO personal incentives …
Board reforms around the world: The effect on corporate social responsibility
Abstract Research Question/Issue This study examines the effects of major board reforms on
firms' corporate social responsibility (CSR) performance in countries around the world …
firms' corporate social responsibility (CSR) performance in countries around the world …
Product market competition and voluntary corporate social responsibility disclosures
This study examines whether and how firms' voluntary forward‐looking nonfinancial
disclosure, specifically their corporate social responsibility (CSR) disclosure, is associated …
disclosure, specifically their corporate social responsibility (CSR) disclosure, is associated …
CEO power and CSR: The moderating role of CEO characteristics
HL Chu, NY Liu, SC Chiu - China Accounting and Finance Review, 2023 - emerald.com
Purpose The purpose of this study is to examine the moderating role of the characteristics of
the chief executive officer (CEO) on the association between CEO power and corporate …
the chief executive officer (CEO) on the association between CEO power and corporate …
[HTML][HTML] ESG performance and cost of debt
Y Shi, S Zheng, P Xiao, H Zhen, T Wu - China Journal of Accounting …, 2024 - Elsevier
Abstract We analyze China Securities Index Co., Ltd.(CSI) environmental, social and
governance (ESG) scoring data, which incorporate Chinese characteristics, to assess the …
governance (ESG) scoring data, which incorporate Chinese characteristics, to assess the …
The impact of environmental, social and governance (ESG) disclosure on firm financial performance: evidence from Hong Kong
The impact of environmental, social and governance (ESG) disclosure on firm financial
performance: evidence from Hong Kong | Emerald Insight Books and journals Case studies …
performance: evidence from Hong Kong | Emerald Insight Books and journals Case studies …
Corporate social responsibility misconduct and formation of board interlocks
Corporate social responsibility (CSR) misconduct often negatively impacts firms and
damages their reputation. Using data on US listed firms from 2002 to 2018, we demonstrate …
damages their reputation. Using data on US listed firms from 2002 to 2018, we demonstrate …
Flood risk and corporate future orientation: Evidence from sea level rise risk
We find that firms located in US counties with higher sea level rise (SLR) risk engage less in
future‐oriented activities, that is, lower corporate social responsibility performance, lower …
future‐oriented activities, that is, lower corporate social responsibility performance, lower …
How can regulators affect corporate social responsibility? Evidence from regulatory disclosures of consumer complaints in the US
Y Wang, A Tsang, Y Xiang, S Yan - The British Accounting Review, 2024 - Elsevier
Regulators are increasingly seeking ways to incentivize firms to improve corporate social
responsibility (CSR) while minimizing criticism of direct interventions in firm behavior. This …
responsibility (CSR) while minimizing criticism of direct interventions in firm behavior. This …