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The tangibility of the intangibles : what drives banks' sustainability disclosure in the emerging economies?

Ng, Adam - 2016

This article sheds light onto the tangibility of the intangibles, arguing that environment, social and governance sustainability ("ESG"), typically considered as intangibles, can be explained by tangible factors such as banks' fundamentals, country ESG performance, macroeconomic factors and...

Persistent link: https://www.econbiz.de/10011548105

Why is corporate virtue in the eye of the beholder? : the case of ESG ratings

Christensen, Dane M.; Serafeim, George; Sikochi, Anywhere - In: The accounting review : a publication of the American … 97 (2022) 1, pp. 147-175

Persistent link: https://www.econbiz.de/10013161553

Do institutional investors encourage firm to social disclosure? : the stakeholder salience perspective

Aluchna, Maria; Roszkowska-Menkes, Maria; Kaminski, Bogumil - In: Journal of business research : JBR 142 (2022), pp. 674-682

Persistent link: https://www.econbiz.de/10013168449

Sustainable corporate governance and non-financial disclosure in Europe : does the gender diversity matter?

Nicolò, Giuseppe; Zampone, Giovanni; Sannino, Giuseppe; … - In: Journal of applied accounting research 23 (2022) 1, pp. 227-249

Persistent link: https://www.econbiz.de/10012990389

International variations in ESG disclosure : do cross-listed companies care more?

Yu, Ellen Pei-yi; Van Luu, Bac - In: International review of financial analysis 75 (2021), pp. 1-14

Persistent link: https://www.econbiz.de/10012804063

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

Eliwa, Yasser; Aboud, Ahmed; Saleh, Ahmed - In: Critical perspectives on accounting : an international … 79 (2021), pp. 1-21

Persistent link: https://www.econbiz.de/10013041188

Greenwashing in environmental, social and governance disclosures

Yu, Ellen Pei-yi; Van Luu, Bac; Chen, Catherine Huirong - In: Research in international business and finance 52 (2020), pp. 1-23

Persistent link: https://www.econbiz.de/10012548559

Stock price reactions to ESG News : the role of ESG ratings and disagreement

Serafeim, George; Yoon, Aaron - 2020 - This draft: October 2020

We investigate whether ESG ratings predict future ESG news and the associated market reactions. We find that the consensus rating predicts future news, but its predictive ability diminishes for firms with large disagreement between raters. Relation between news and market reaction is moderated...

Persistent link: https://www.econbiz.de/10012511894

The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies

Muttanachai Suttipun - In: International journal of disclosure and governance 18 (2021) 4, pp. 391-402

Persistent link: https://www.econbiz.de/10012666871

Anti-corruption disclosure as a moderating variable in the impact of environmental, social, and governance disclosure on firm value

Nurrizkiana, Rika; Adhariani, Desi - In: Research on firm financial performance and consumer behavior, (pp. 159-175). 2020

Persistent link: https://www.econbiz.de/10012501731