Environmental, social, and governance (ESG) disclosure: A literature review

A Tsang, T Frost, H Cao - The British Accounting Review, 2023 - Elsevier
Abstract Voluntary nonfinancial Environmental, Social, and Governance (ESG) disclosure is
a rapidly growing and increasingly important topic that has attracted great attention from …

Research on corporate sustainability: Review and directions for future research

J Grewal, G Serafeim - Foundations and Trends® in …, 2020 - nowpublishers.com
We review the literature on corporate sustainability and provide directions for future
research. Our review focuses on three actions: measuring, managing and communicating …

Stakeholders' perspectives on critical success factors for environmental social and governance (ESG) implementation

MS Khamisu, RA Paluri, V Sonwaney - Journal of Environmental …, 2024 - Elsevier
Abstract Environmental Social and Governance (ESG) has emerged as a sensitive issue,
attracting the attention of a large audience that could not be ignored. Government bodies …

The disciplinary effect of social media: Evidence from firms' responses to Glassdoor reviews

S Dube, C Zhu - Journal of Accounting Research, 2021 - Wiley Online Library
We examine how firms respond to the increased workplace transparency due to the
coverage on Glassdoor. com, which collects and disseminates reviews on employee …

Shareholder activism on climate change: Evolution, determinants, and consequences

I Diaz-Rainey, PA Griffin, DH Lont… - Journal of business …, 2024 - Springer
We study 944 shareholder proposals submitted to 343 US firms on climate change issues
during 2009–2022. We use logistic and two-stage regression to estimate the propensity for a …

The marketization of a social movement: Activists, shareholders and CSR disclosure

G Michelon, M Rodrigue, E Trevisan - Accounting, Organizations and …, 2020 - Elsevier
In this paper, we conceptualize shareholder activism demanding CSR transparency as an
outcome of the marketization of a social movement. We argue that the infusion of profit …

Shareholder activism research: A system-level view

K Chuah, MR DesJardine, M Goranova… - Academy of …, 2024 - journals.aom.org
Shareholder activism is an important driver of corporate change. Yet, the phenomenon has
primarily been studied within disciplinary silos, providing only a partial understanding of the …

Do activist shareholders influence a manager's decisions on a firm's dividend policy: A mixed-method study

V Barros, PV Matos, JM Sarmento, PR Vieira - Journal of Business …, 2021 - Elsevier
Activist shareholders play an increasingly relevant role in management decisions, especially
in their activities aimed to influence corporate decisions towards enhanced performance and …

The power of crowds: can minority shareholder activism promote management earnings forecast accuracy

Y Nie, M Jia - Accounting & Finance, 2021 - Wiley Online Library
Novel online activism of minority shareholders could be a new governance mechanism but
has received little academic attention. This study examines the impact of such minority …

[HTML][HTML] How do corporate political connections influence financial reporting? A synthesis of the literature

S Preuss, R Königsgruber - Journal of Accounting and Public Policy, 2021 - Elsevier
A large stream of research has analyzed the effects of corporate political connections
(CPCs) on firms, including first evidence on their effects on financial reporting behavior …