, covering about 120 Environmental, Social, and Governance aspects. The study's research problem is to examine the effects of non …-financial voluntary disclosures. The disclosures are made available through the annual report and Corporate Social Responsibility (CSR … accounting performance (ROA and ROE) and market valuations (Tobin's-Q). The environmental dimension appears intimidating across …

activities. One of the widely recognized measures to proxy CSR is the Environmental, Social, and Governance (ESG) score. This … of 2008 ~ 2014. We use three separate individual Environmental, Social and Corporate Governance (ESG) disclosure scores … Return for the FP measures. We found that the ESG disclosure scores (the measures of environmental, social, and governance …

The pressure on businesses to engage not only on profitability but also on social and environmental responsibility has … environmental and social performance in the context of firms in the hospitality industry. Sustainable performance measurement … focuses not only on financial but also on social and environmental performance. The study used the quantitative research …