, covering about 120 Environmental, Social, and Governance aspects. The study's research problem is to examine the effects of non …This article attempts to bring quantitative evidence of a firm's sustainability reporting in terms of non …-financial voluntary disclosures. The disclosures are made available through the annual report and Corporate Social Responsibility (CSR …

The present paper proposes an overview of the existing literature covering several aspects related to environmental …, social, and governance (ESG) factors. Specifically, we consider studies describing and evaluating ESG methodologies and those …

This paper uses the study of two ESG data vendors – KLD and Innovest – to exemplify the “social origins of ESG … only the creation, but also the use of “non-financial performance” concepts rely on processes of social construction … practitioners and academics need to better understand the social construction that underlies analyses which use different concepts …

follow a triple-bottom-line approach that combines financial returns with environmental and social norms. The study in this … governance parameters of ESG integration than in environmental and social factors. The mapping of ESG policies and regulations … indicates that, in terms of both ambitions and practices, they place disproportionate emphasis on environmental aspects of …

result is that psychological motives, values, and norms like warm glow motives and expectations of the social environment are …

environmental, social and governance issues) and excess stock returns on the European equity market. The sample consists of 851 …

Portfolio tilting deteriorates aggregate sustainable performance when investors use Environmental, Social, and …

We study private shareholder engagements with 2,465 publicly listed firms from 2007 to 2020 about environmental, social … engagements. Finally, our evidence indicates that a decrease in CO2e intensity accompanies environmental engagements but that …