The moderating role of technological innovation on environment, social, and governance (ESG) performance and firm value: Evidence from developing and least …

Y Kong, A Agyemang, N Alessa, M Kongkuah - Sustainability, 2023 - mdpi.com
Recently, there has been growing recognition of the significance of environmental, social,
and governance (ESG) factors in assessing a company's performance and worth. Previous …

Board gender diversity and firm performance: The mediating role of sustainability disclosure

AY Alodat, Z Salleh, H Nobanee… - Corporate Social …, 2023 - Wiley Online Library
This study aims to investigate the mediating role of sustainability disclosure in the
relationship between board gender diversity and performance of the firm in the non‐financial …

Does CSR committee presence, stakeholder engagement, gender equality (SDG 5) and firm value influence ESG performance reporting? An EU pre and during Covid …

AP Monteiro, C Cepêda, AP Borges… - Measuring Business …, 2024 - emerald.com
Purpose This paper aims to analyse the corporate social responsibility (CSR) Committee
presence and gender equality influence on environmental, social and governance (ESG) …

Navigating the impact: A comprehensive analysis of ESG disclosure consequences through systematic review

L Li, MM Saat, SFA Khatib, P Chu… - Business Strategy & …, 2024 - Wiley Online Library
The purpose of this article is to provide a comprehensive and systematic assessment of the
literature on the consequences of environmental, social, and governance (ESG) disclosure …

[HTML][HTML] Revisiting knowledge on ESG/CSR and financial performance: A bibliometric and systematic review of moderating variables

MA dos Reis Cardillo, LFC Basso - Journal of Innovation & Knowledge, 2025 - Elsevier
This study conducts a comprehensive bibliometric analysis and systematic review to
investigate the moderating variables that influence the relationship between Environmental …

GRI guidelines in developing countries: uncovering the antecedents and consequences

AB Pinheiro, ALOS Ramalho - Management Research: Journal of the …, 2024 - emerald.com
Purpose Framed under the upper echelons theory, the purpose of this paper is to examine
the effect of board characteristics on the adoption of the global reporting initiative (GRI) …

Efek Earning Per Share Memoderasi Pengaruh Return On Aset, Debt to Equity Ratio dan Deviden Payout Ratio Terhadap Harga Saham Perusahaan Sektor …

T Siswanti - Jurnal Bisnis & Akuntansi Unsurya, 2024 - journal.universitassuryadarma.ac.id
Penelitian ini bertujuan untuk mengukur dan menganalisis kemampuan Earning Per Share
dalam memoderasi pengaruh Return on Asset, Debt To Equity Ratio, dan Dividen Payout …

The impact of sustainability assurance levels on market capitalization: the case of French firms

E Klibi, S Damak, O Elwafi - Journal of Financial Reporting and …, 2024 - emerald.com
Purpose This study aims to examine whether the financial market rewards the sustainable
companies by investigating the impact of sustainability assurance levels on market …

[PDF][PDF] The Effect of ESG Disclosure on Firm Value: An Empirical Evidence from Chinese Listed Companies

L Li, M Saat, W Jiayi - … of Academic Research in Business and …, 2024 - kwpublications.com
The purpose of this paper is to investigate the effect of environmental, social, and
governance (ESG) disclosure on the firm value of Chinese listed companies. The sample …

[PDF][PDF] Post-Issue of Sustainability Report: Does Market Valuation Improve?

NH SUMARTA, PG AMIDJAYA… - … Journal of Economics …, 2023 - researchgate.net
Following the increased concern on sustainability reporting in Indonesia, this study attempts
to investigate whether the issuance of sustainability report is able to provide positive impact …