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This study aims to investigate three crucial questions. First, whether the corporate governance and corporate sustainability leads to improved firm financial performance or not? Second, whether the sound corporate governance practices improve firm sustainable performance or not? Third, whether...
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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 … other hand, we find to incentivize firms to improve their ESG performance by increasing their environmental and governance …
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The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies' field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and...
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1. Introduction: ESG and Corporate Accountability -- 2. Emergence of ESG Principles -- 3. ESG-Related Theoretical … to ESG Policy -- 9. ESG Stakeholders -- 10. ESG in Risk Management -- 11. ESG Reporting Rules -- 12. ESG Metrics -- 13 …. Outlook to ESG Future Trends. …
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