Corporate environmental, social, and governance information disclosure and audit governance in the context of green development

J Wang, X Zeng - Journal of Cleaner Production, 2024 - Elsevier
The purpose of this paper is to investigate the relationship between Environmental, Social,
and Governance (ESG) disclosure and audit governance. The objective is to assess the …

How does the construction of new generation of national AI innovative development pilot zones drive enterprise ESG development? Empirical evidence from China

Y Huang, S Liu, J Gan, B Liu, Y Wu - Energy Economics, 2024 - Elsevier
In the context of the rapid development of artificial intelligence (AI) technology and the
growing global attention to the ESG performance of enterprises, this study takes the …

[HTML][HTML] Factors affecting the sustainability of corporates in polluting sectors

R Vaitiekuniene, K Sutiene, R Krusinskas - Sustainability, 2024 - mdpi.com
Corporate sustainability performance is gaining ever greater importance. The negative
impact of climate change is manifested through heavy air, water and soil pollution. Polluting …

The Integrated Governance Model for Improving Education Quality (IGMEQ): A Comparative Analysis of Indonesia and Finland Systems

SD Savandha, A Azzahra, J Kangas - OPSearch: American Journal of …, 2024 - opsearch.us
This research aims to compare and evaluate education governance models in Indonesia
and Finland, focusing on developing an Integrated Governance Model for Education Quality …

Can Corporate Site Visits Improve ESG Ratings?

S Tang, L He, L Meng, C Liu - Asia‐Pacific Journal of Financial …, 2024 - Wiley Online Library
As environmental, social, and governance (ESG) becomes an increasingly popular criterion
for investment screening, drivers of ESG performance have attracted attention from a wide …

Overinvestment and Environmental, Social, and Governance (ESG) Performance

A Akbar - Journal of Applied Accounting and Taxation, 2024 - jurnal.polibatam.ac.id
This study aims to examine the effect of overinvestment on environmental, social, and
governance (ESG) performance. The purpose of this study, the formulation of the problem in …

The Strategic Integration of ESG Metrics in Performance Evaluation: Insights from Management Accounting Practices

S Handoko, A Afifudin, MH Holili - Journal of Management and …, 2024 - jmi.stekom.ac.id
The integration of Environmental, Social, and Governance (ESG) metrics into performance
evaluation has become increasingly vital in achieving corporate sustainability and …

ESG Integration in Corporate Governance: A Comparative Study of Practices in Emerging Markets

AWF Kouam - 2024 - researchsquare.com
This study investigates integrating environmental, social, and governance (ESG) factors into
corporate governance practices among companies in emerging markets. Despite the …

Impact of Sustainability Reporting on Financial Performance: Evidence from an Emerging Economy

SA Sunny, FA Apsara - Journal of Risk Analysis and Crisis Response, 2024 - jracr.com
This study investigates the relationship between sustainability reporting and financial
performance in Bangladesh's textile industry, focusing on economic, social, and …