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The value of mandatory certification : a real effects perspective

Jiang, Xu; Xin, Baohua; Xiong, Yan - In: Journal of accounting research 61 (2023) 1, pp. 377-413

Persistent link: https://www.econbiz.de/10014308326

The fundamental effects of ESG disclosure quality in boosting the growth of ESG investing

Wen, Hui; Ho, Ken C.; Gao, Jijun; Yu, Li - In: Journal of international financial markets, … 81 (2022), pp. 1-35

Persistent link: https://www.econbiz.de/10013533374

Impact of ESG disclosure and financial reporting quality on investment efficiency

Ellili, Nejla Ould Daoud - In: Corporate governance : international journal of … 22 (2022) 5, pp. 1094-1111

Persistent link: https://www.econbiz.de/10013369340

ESG and financial performance of banks in the MENAT region : concavity-convexity patterns

El Khoury, Rim; Nasrallah, N.; Alareeni, B. - In: Journal of sustainable finance & investment 13 (2023) 1, pp. 406-430

Persistent link: https://www.econbiz.de/10013543406

ESG Controversies, ESG Disclosure and analyst forecast accuracy

Schiemann, Frank; Tietmeyer, Raphael - In: International review of financial analysis 84 (2022), pp. 1-15

Persistent link: https://www.econbiz.de/10013472864

Environmental social governance information and disclosure from a company perspective : a structured literature review

Bax, Karoline; Paterlini, Sandra - In: International journal of business performance … 23 (2022) 3, pp. 304-322

Persistent link: https://www.econbiz.de/10013440061

A boost for performance or a sense of corporate social responsibility? : a bibliometric analysis on sustainability reporting and firm performance research : 2000-2022

Nyantakyi, George; Sarpong, Francis Atta; Sarfo, Philip Adu - In: Cogent business & management 10 (2023) 2, pp. 1-23

Recently, there has been a growing concern regarding the impact of businesses on the environment and society and the pursuit of profit maximization. The current scenario has led to increased attention toward ESG disclosure and sustainability reporting and their probable impact on the performance...

Persistent link: https://www.econbiz.de/10014504747

Does board gender diversity improve environmental, social and governance disclosure? : evidence from South Africa

Toerien, Francois; Breedt, Chanel; De Jager, Phillip G. - In: South African journal of business management 54 (2023) 1, pp. 1-11

Purpose: This study examines the relationship between board gender diversity and environmental, social and governance (ESG) disclosure of companies listed on the Johannesburg Stock Exchange (JSE). Design/methodology/approach: Panel regressions were used to analyse an unbalanced sample of 92...

Persistent link: https://www.econbiz.de/10014520875

The irrelevance of environmental, social, and governance disclosure to retail investors

Moss, Austin; Naughton, James P.; Wang, Clare - In: Management science : journal of the Institute for … 70 (2024) 4, pp. 2626-2644

Persistent link: https://www.econbiz.de/10014520134

The irrelevance of R&D intensity in the ESG disclosure? : insights from top 10 listed companies on global Islamic indices

Ramadhan, Muhammad Afi; Mulyany, Ratna; Mutia, Evi - In: Cogent business & management 10 (2023) 1, pp. 1-15

This study investigates the potential influence of several pertinent factors including R&D intensity, directors' education, and firm size towards ESG disclosure. This study utilised samples from top 10 companies listed in 6 (six) different Global Islamic Indices with a three-year observation...

Persistent link: https://www.econbiz.de/10014471264