ESG disclosure and idiosyncratic risk in initial public offerings

B Reber, A Gold, S Gold - Journal of Business Ethics, 2022 - Springer
Although legitimacy theory provides strong arguments that environmental, social and
governance (ESG) disclosure and performance can help mitigate firm-specific (idiosyncratic) …

Bringing the user Back in the building: an analysis of ESG in real estate and a behavioral framework to guide future research

S Kempeneer, M Peeters, T Compernolle - Sustainability, 2021 - mdpi.com
Investors are currently obliged to take environment, social, and governance (ESG) issues
into consideration as part of their fiduciary duty. As such, it becomes increasingly important …

Assessing environmental, social, and governance performance and natural resource management policies in China's dual carbon era for a green economy

Y Jiang, H Ni, Y Ni, X Guo - Resources Policy, 2023 - Elsevier
As the globe faces urgent environmental concerns and the need to move toward a greener
and more sustainable economy, the idea of sustainability has received a lot of attention …

Corporate sustainability and stock value in Asian–Pacific emerging markets: synergies or tradeoffs among ESG factors?

P Budsaratragoon, B Jitmaneeroj - Sustainability, 2021 - mdpi.com
We use structural equation modelling to examine whether multi-dimensional corporate
sustainability (CS)—measured by environmental, social and governance (ESG) factors …

Dynamic corporate governance, innovation, and sustainability: Post-COVID period

Z Csedő, J Magyari, M Zavarkó - Sustainability, 2022 - mdpi.com
Recent complex changes of the organizational environment urge the boards of directors of
energy corporations to step up quickly in crises (eg, COVID-19) and foster innovation, to …

Environment, social, and governance score and value added impacts on market capitalization: A sectoral-based approach

RA Șerban, DM Mihaiu, M Țichindelean - Sustainability, 2022 - mdpi.com
The main goal of this study was to measure the impact of the environmental, social, and
governance (ESG) sustainability score and value added to companies' market capitalization …

Environmental, social, governance risk versus cooperation models between financial institutions and businesses. Sectoral approach and ESG risk analysis

M Zioło, I Bąk, K Cheba, BZ Filipiak… - Frontiers in Environmental …, 2023 - frontiersin.org
Introduction: ESG risk and the business sector are essential in the process of adapting
business models towards sustainability. The article aims to analyze ESG risk, taking into …

ESG-CFP relationship: exploring the moderating role of financial slack

A Singh, S Verma, S Shome - International Journal of Emerging …, 2023 - emerald.com
Purpose This study aims at examining the contentions of the agency theory by exploring the
direct relationship between environmental, social and governance (ESG) disclosure score …

[图书][B] ESG ratings, scores, and opinions: The state of the art in literature

M La Torre, M Cardi, S Leo, J Schettini Gherardini - 2023 - Springer
The heterogeneity of ESG rating outcomes, due to different methodologies adopted by ESG
rating providers and an unclear distinction between ratings, scores, and opinions, leads to …

Refining ESG Disclosure's Role in Corporate Economic, Environmental, and Social Sustainability Performance

S Ray, I Hardi - Indatu Journal of Management and Accounting, 2024 - heca-analitika.com
This research examines the complexities of corporate sustainability, exploring the
interconnections between environmental, social, and governance (ESG) disclosure …