Determinants of environmental, social, and governance disclosure: A systematic literature review

RYC Seow - Business Strategy and the Environment, 2024 - Wiley Online Library
The popularity of environmental, social, and governance (ESG) investing or socially
responsible investing is pushing private sectors to improve their ESG performance …

The diversity of environmental, social, and governance aspects in sustainability: A systematic literature review

A Jámbor, A Zanócz - Sustainability, 2023 - mdpi.com
Significant emphasis has recently been placed on measuring companies from a
sustainability perspective by environmental, social, and governance (ESG) scores, resulting …

Technologies empowered environmental, social, and governance (ESG): An industry 4.0 landscape

A Saxena, R Singh, A Gehlot, SV Akram, B Twala… - Sustainability, 2022 - mdpi.com
Currently, sustainability is a vital aspect for every nation and organization to accomplish
Sustainable Development Goals (SDGs) by 2030. Environmental, social, and governance …

Sustainability and stability: will ESG investment reduce the return and volatility spillover effects across the Chinese financial market?

M Liu, T Guo, W Ping, L Luo - Energy Economics, 2023 - Elsevier
This study provides a preliminary investigation of the relationship between sustainability and
stability by investigating the impact of ESG investment on the return and volatility spillover …

Factors influencing corporate sustainability disclosure practices: empirical evidence from Indian National Stock Exchange

K Kumar, R Kumari, A Poonia, R Kumar - Journal of Financial …, 2021 - emerald.com
Factors influencing corporate sustainability disclosure practices: empirical evidence from Indian
National Stock Exchange | Emerald Insight Books and journals Case studies Expert Briefings …

Determinants of ESG disclosure among listed firms under voluntary and mandatory ESG disclosure regimes in Hong Kong

R Chung, L Bayne, JL Birt - Journal of Applied Accounting Research, 2024 - emerald.com
Purpose The authors examine the determinants of ESG disclosure and differentiate between
voluntary and mandatory disclosure regimes in Hong Kong. Design/methodology/approach …

ESG disclosure and the cost of capital: is there a ratcheting effect over time?

I Khanchel, N Lassoued - Sustainability, 2022 - mdpi.com
In recent years, the CSR disclosure–firm risk relationship has raised the acute interest of
capital providers, regulators, debtholders, and academic researchers. In addition to the …

ESG disclosure in G7 countries: Do board cultural diversity and structure policy matter?

K Aliani, F Hamza, N Alessa, H Borgi… - Corporate Social …, 2024 - Wiley Online Library
The aim of this paper is to investigate the impact of board cultural diversity (BCDIV) and
board structure policy (BSP) on environmental, social, and governance (ESG) disclosure …

Can ESG performance mitigate information asymmetry? Moderating effect of assurance services

JW Kim, CK Park - Applied economics, 2023 - Taylor & Francis
This study examines whether ESG performance reduces information asymmetry and
whether assurance services have a moderating effect on the association between ESG …

The impact of climate policy uncertainty on ESG performance, carbon emission intensity and firm performance: evidence from Fortune 1000 firms

A Persakis - Environment, Development and Sustainability, 2024 - Springer
ESG performance has become vital for business in recent years. Consumers, stakeholders
and investors alike seek companies that can show that they are environmentally and socially …