ESG and responsible institutional investing around the world: A critical review

P Matos - 2020 - books.google.com
This survey examines the vibrant academic literature on environmental, social, and
governance (ESG) investing. While there is no consensus on the exact list of ESG issues …

Why finance should care about ecology

B Scholtens - Trends in Ecology & Evolution, 2017 - cell.com
Finance ignores ecosystems, which has resulted in a growing list of environmental and
social problems. In this article, the importance of ecology for finance is assessed. We …

Environmental, social, and governance (ESG) performance and financial outcomes: Analyzing the impact of ESG on financial performance

S Chen, Y Song, P Gao - Journal of Environmental Management, 2023 - Elsevier
Abstract Background Environmental Social Governance (ESG) investment had entered a
phase of rapid development in the past few decades as most nations had put forward …

Environmental tax reform and greenwashing: evidence from Chinese listed companies

S Hu, A Wang, K Du - Energy Economics, 2023 - Elsevier
With more regulated environmental taxes, will enterprises adopt or evade green production
activities passively? To uncover this question, we apply the difference-in-differences model …

ESG practices and the cost of debt: Evidence from EU countries

Y Eliwa, A Aboud, A Saleh - Critical Perspectives on Accounting, 2021 - Elsevier
Using legitimacy and institutional theories, this study investigates whether lending
institutions reward firms in 15 EU countries for their environmental, social and governance …

Does carbon control policy risk affect corporate ESG performance?

H Shu, W Tan - Economic Modelling, 2023 - Elsevier
An important manifestation of corporate sustainability is environmental, social, and
governance (ESG) performance. Based on a dataset of listed industrial firms in China from …

Subsidy expiration and greenwashing decision: Is there a role of bankruptcy risk?

D Zhang - Energy Economics, 2023 - Elsevier
Subsidies greatly matter for green performance and sustainable growth through alleviating
financial needs. However, once a subsidy shock occurs, caused at the point at which the …

Are firms motivated to greenwash by financial constraints? Evidence from global firms' data

D Zhang - Journal of international financial management & …, 2022 - Wiley Online Library
Corporate social responsibility is the balance between a firm's economic outcomes and
environmental protection. However, investors face increasing difficulties in selecting assets …

ESG performance, capital financing decisions, and audit quality: empirical evidence from Chinese state-owned enterprises

RMA Zahid, A Saleem, US Maqsood - Environmental Science and …, 2023 - Springer
We study the nexus between environmental, social, and governance (ESG) performance
and corporate capital financing decisions. Further, we also analyze the effect of audit quality …

The effect of environmental, social, and governance (ESG) performance and disclosure on cost of debt: The mediating effect of corporate reputation

A Maaloul, D Zéghal, W Ben Amar… - Corporate Reputation …, 2023 - Springer
Prior studies on the relationship between ESG information and cost of debt have found
mixed results. They conclude that this relationship may be affected by some characteristics …