Purpose The purpose of this paper is to clarify the impact mechanisms and weighting factors
of environmental, social and governance (ESG) practices on corporate value through …

Long‐term value creation is expected not only to be concerned with maximizing shareholder
value but also includes the impact on other stakeholders and the environment …

We analyze the ESG rating criteria used by prominent agencies and show that there is a lack
of a commonality in the definition of ESG (i) characteristics,(ii) attributes and (iii) standards in …

Purpose This study aims to examine the impact of sustainable practices as proxied by the
environmental, social and governance (ESG) score on capital structure. It also investigates …

This study investigates the effect of managers' manipulative tendencies on firms'
environmental, social, and governance (ESG) performance using the share pledging and …

Green innovation serves as both a catalyst for businesses to pursue sustainable
development and a crucial step in achieving green circular economic development. Green …

Following the thriving literature on the impacts of ESG performance on corporate financing,
this paper investigates corporate ESG performance and debt-financing using a sample of …

We apply wavelet analyses to study how the social media coverage of the Covid-19
pandemic influenced the volatility of ESG (Environmental, Social and Governance) leaders …

This study aims to assess the impact of Environmental, Social, and Governance (ESG)
ratings on the cost of debt of Indian firms from the year 2015 to 2020. One of the challenges …

This paper examines the impact of real earnings management (REM) on the capital structure
of listed firms across ASEAN countries using the fixed effects panel data estimator for the …