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 disclosure and firm performance: A bibliometric and meta analysis

MA Khan - Research in International Business and Finance, 2022 - Elsevier
Companies engage in ESG activities in order to achieve higher financial returns and to
signal compliance in the market. The link between ESG and firm financial performance is still …

Impact of innovation capabilities on business sustainability in small and medium enterprises

JR Hanaysha, ME Al-Shaikh, S Joghee… - FIIB Business …, 2022 - journals.sagepub.com
The rationale of this study was to investigate the effect of innovation types on business
sustainability in the small and medium enterprises (SMEs). Quantitative approach was used …

Does green finance really inhibit extreme hypocritical ESG risk? A greenwashing perspective exploration

D Zhang - Energy Economics, 2023 - Elsevier
This paper investigates the link between green finance development and firms'
environmental, social, and governance (ESG) performance quality based on a firm-level …

Firms and social responsibility: A review of ESG and CSR research in corporate finance

SL Gillan, A Koch, LT Starks - Journal of Corporate Finance, 2021 - Elsevier
We review the financial economics-based research on Environmental, Social, and
Governance (ESG) and Corporate Social Responsibility (CSR) with an emphasis on …

[HTML][HTML] Understanding the effects of Environment, Social, and Governance conduct on financial performance: Arguments for a process and integrated modelling …

MT Lee, I Suh - Sustainable Technology and Entrepreneurship, 2022 - Elsevier
To date, an overwhelming number of research findings on Environment, Social, and
Governance (ESG) conduct and financial performance remains inconclusive. Furthermore …

More sustainable, more productive: Evidence from ESG ratings and total factor productivity among listed Chinese firms

X Deng, W Li, X Ren - Finance Research Letters, 2023 - Elsevier
Scholars have long argued about whether improvements in environment, society, and
governance (ESG) performance benefit a firm itself. To address this debate from a general …

ESG importance for long-term shareholder value creation: Literature vs. practice

I Zumente, J Bistrova - Journal of Open Innovation: Technology, Market …, 2021 - mdpi.com
This article aims to detect how ESG adds value to the long-term shareholder value creation
and to discover whether businesses are aware of positive ESG effects and, therefore …

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 …

International variations in ESG disclosure–do cross-listed companies care more?

EP Yu, B Van Luu - International Review of Financial Analysis, 2021 - Elsevier
We study the quantity of ESG disclosure of 1,963 large-cap companies headquartered in 49
countries. Using the Bloomberg ESG disclosure score as the measure of disclosure quantity …