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 …

ESG: Research progress and future prospects

TT Li, K Wang, T Sueyoshi, DD Wang - Sustainability, 2021 - mdpi.com
The sustainable development of the global economy and society calls for the practice of the
environmental, social and governance (ESG) principle. The ESG principle has been …

A survey on ESG: investors, institutions and firms

PR Rau, T Yu - China Finance Review International, 2024 - emerald.com
Purpose Over the past two decades, the topics of Environmental, Social and Corporate
Governance (ESG) and Corporate Social Responsibility (CSR) have attracted an increasing …

Mandatory CSR and sustainability reporting: Economic analysis and literature review

HB Christensen, L Hail, C Leuz - Review of accounting studies, 2021 - Springer
This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …

Beyond good intentions: Designing CSR initiatives for greater social impact

ML Barnett, I Henriques… - Journal of Management, 2020 - journals.sagepub.com
Are corporate social responsibility (CSR) initiatives providing the societal good that they
promise? After decades of CSR studies, we do not have an answer. In this review, we …

Making CEO narcissism research great: A review and meta-analysis of CEO narcissism

OR Cragun, KJ Olsen, PM Wright - Journal of Management, 2020 - journals.sagepub.com
Chief executive officer (CEO) narcissism is an important area of research due to the strategic
implications of how this multifaceted personality trait affects CEO behavior. This article …

[HTML][HTML] Do institutional investors drive corporate social responsibility? International evidence

A Dyck, KV Lins, L Roth, HF Wagner - Journal of financial economics, 2019 - Elsevier
This paper assesses whether shareholders drive the environmental and social (E&S)
performance of firms worldwide. Across 41 countries, institutional ownership is positively …

Behavioral economics of accounting: A review of archival research on individual decision makers

M Hanlon, K Yeung, L Zuo - Contemporary Accounting …, 2022 - Wiley Online Library
This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

ESG rating and financial risk of mining industry companies

C Fu, C Yu, M Guo, L Zhang - Resources Policy, 2024 - Elsevier
The mining industry is one of the pillar industries of the manufacturing industry,
characterized by high pollution, high energy consumption, and financial fragility. ESG ratings …

Corporate social responsibility and firm performance

I Khan, M Jia, X Lei, R Niu, J Khan… - … Quality Management & …, 2023 - Taylor & Francis
Building on the stakeholder-management and legitimacy literature, we argue that concern
about stakeholders' reactions may cause firms to keep silent about their charitable …