The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance

C Brooks, I Oikonomou - The British Accounting Review, 2018 - Elsevier
This paper not only attempts to survey the burgeoning literature on environmental, social
and governance disclosures and performance and their effects on firm value, but its focus …

Organizations, climate change, and transparency: Reviewing the literature on carbon disclosure

R Hahn, D Reimsbach… - Organization & …, 2015 - journals.sagepub.com
The debate surrounding climate change often centers on companies' contributions to global
warming, which has led to an increase in the importance of carbon disclosure. We evaluate …

Board gender diversity and corporate response to sustainability initiatives: Evidence from the carbon disclosure project

W Ben-Amar, M Chang, P McIlkenny - Journal of business ethics, 2017 - Springer
This paper investigates the effect of female representation on the board of directors on
corporate response to stakeholders' demands for increased public reporting about climate …

Environmental policy, sustainable development, governance mechanisms and environmental performance

F Haque, CG Ntim - Business Strategy and the Environment, 2018 - Wiley Online Library
We investigate the effects of environmental policy (Climate Change Act–CCA), sustainable
development frameworks (Global Reporting Initiative–GRI; UN Global Compact–UNGC) and …

Does voluntary carbon disclosure reflect underlying carbon performance?

L Luo, Q Tang - Journal of Contemporary Accounting & Economics, 2014 - Elsevier
Carbon information is becoming more and more important in the decision making of
stakeholders, but there is growing concern regarding the reliability of corporate carbon …

ESG ratings: relevant information or misleading clue? Evidence from the S&P Global 1200

L Gyönyörová, M Stachoň, D Stašek - Journal of sustainable …, 2023 - Taylor & Francis
Environmental, social, and corporate governance (ESG) scores are frequently involved in
investment-related decision-making, eg for red-flagging or to manage risks. The increasing …

European firms' corporate biodiversity disclosures and board gender diversity from 2002 to 2016

F Haque, MJ Jones - The British Accounting Review, 2020 - Elsevier
We examine how board gender diversity is associated with biodiversity disclosures of a firm,
and whether the Global Reporting Initiative (GRI) and the EU biodiversity strategy reinforce …

Voluntary disclosure of greenhouse gas emissions: Contrasting the carbon disclosure project and corporate reports

F Depoers, T Jeanjean, T Jérôme - Journal of Business Ethics, 2016 - Springer
As global warming continues to attract growing levels of attention, various stakeholders
(states, general public, investors, and lobbyists) have put climate change on corporate …

The influence of institutional contexts on the relationship between voluntary carbon disclosure and carbon emission performance

L Luo - Accounting & Finance, 2019 - Wiley Online Library
This article examines the relationship between the level of voluntary carbon disclosure
(VCD) and carbon emission performance and how the institutional context influences this …

Board effectiveness and the voluntary disclosure of climate change information

W Ben‐Amar, P McIlkenny - Business Strategy and the …, 2015 - Wiley Online Library
This paper examines the relationship between board of directors' effectiveness and
voluntary climate change disclosures. Since risk management and reporting fall under the …