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Environmental, social, and governance (ESG) practice and firm performance : an international evidence

Shaikh, Imlak - In: Journal of business economics and management 23 (2022) 1, pp. 218-237

This article attempts to bring quantitative evidence of a firm's sustainability reporting in terms of non …-market transnational sustainability strategy on firm performance. The study presents an analysis of nearly 510 firm's ESG scores across 17 …

Persistent link: https://www.econbiz.de/10013258583

Using green and ESG assets to achieve post-COVID-19 environmental sustainability

Hasan, Md. Bokhtiar; Rashid, Md. Mamunur; Hossain, Md. Naiem - In: Fulbright review of economics and policy 3 (2023) 1, pp. 25-48

turbulent periods may contribute to the post-COVID investment portfolio for environmental sustainability. …. Practical implications - Both investors and policymakers may use these findings to make wise investment and policy choices to … achieve post-COVID environmental sustainability. Originality/value - Unlike previous research, this is the first to explore …

Persistent link: https://www.econbiz.de/10014310532

Walk the Green Talk? a Textual Analysis of Pension Funds’ Disclosures of Sustainable Investing

Bauer, Rob; Broeders, Dirk; Ool, Annick van - 2023

In this paper, we analyze the disclosures of sustainable investing by Dutch pension funds in their annual reports from 2016 to 2021. We introduce a novel textual analysis approach using state-of-the-art natural language processing (NLP) techniques to measure the awareness and implementation of...

Persistent link: https://www.econbiz.de/10014351397

Caremark and ESG, perfect together: a practical approach to implementing an integrated, efficient, and effective Caremark and EESG strategy

Strine, Leo E.; Smith, Kirby M.; Steel, Reilly S. - 2020

With increased calls from investors, legislators, and academics for corporations to consider employee, environmental, social, and governance factors (“EESG”) when making decisions, boards and managers are struggling to situate EESG within their existing reporting and organizational...

Persistent link: https://www.econbiz.de/10012427105

Quantitative assessment of the financial materiality of climate physical risks : a case study

Alessi, Lucia; Giacomelli, Andrea - 2024

, which allows to perform both impact and financial materiality assessments on any sustainability matter, adopting the most …

Persistent link: https://www.econbiz.de/10015130550

Green versus sustainable loans : the impact on firms' ESG performance

Dursun-de-Neef, Özlem; Ongena, Steven; Tsonkova, Gergana - 2022 - This draft: May 20, 2022

This paper studies the development of a firm’s Environmental, Social, and Governance (ESG) performance following the issuance of “green loans” earmarked for green projects versus “sustainable loans” to firms bench-marked by ESG criteria. Firms issuing green loans appear to be effective...

Persistent link: https://www.econbiz.de/10013202785

Are sustainability-linked loans designed to effectively incentivize corporate sustainability? : a framework for review

Bannier, Christina E.; Martin, Fabio - 2023

The issuance of sustainability-linked loans (SLLs) has grown exponentially in recent years. Using a scoring methodology … effective incentives for improving corporate sustainability performance. We demonstrate that the majority of loans fails to meet … key requirements that would make them credible instruments for generating effective sustainability incentives. These …

Persistent link: https://www.econbiz.de/10013554919

Sustainable finance literacy and the determinants of sustainable investing

Filippini, Massimo; Leippold, Markus; Wekhof, Tobias - 2022

This paper introduces the concept of sustainable finance literacy, which refers to retail investors' knowledge of regulations, norms, and standards for financial products with sustainable characteristics. We survey a large sample of Swiss households and measure different literacy concepts using...

Persistent link: https://www.econbiz.de/10012800915

ESG Assurance in the United States

Gipper, Brandon; Ross, Samantha; Shi, Shawn X. - 2022

We provide the first, large sample evidence on firms’ voluntary, third-party verification of environmental and social metrics in ESG reports (“ESG assurance”) in the United States. Focusing on S&P 500 firms from 2010-2020, we document a striking increase in ESG assurance. Unlike financial...

Persistent link: https://www.econbiz.de/10014238361

The sustainability wage gap

Krüger, Philipp; Metzger, Daniel; Wu, Jiaxin - 2020

A large literature documents a positive correlation between a firm's sustainability or ESG policies and firm value … direction of causation. In this paper we propose and test the Sustainability Wage Gap channel through which firms can benefit … administrative employer-employee matched data from Sweden and a new measure that quantifies the environmental sustainability of …

Persistent link: https://www.econbiz.de/10012487744