We investigated how a borrower’s adverse environmental, social, and governance incidents affect bank loan contracts. Using a sample of 2001 publicly traded US firms during the period from 2007 to 2016, we found that loans initiated after the occurren...
Social sustainability has for long been either neglected or downplayed in scientific literature and policy making and it remains an unsettled concept. The present paper critically examines several explanations for the unequal development of the socia...
The aim of the paper is to propose a model for measuring sustainable value which would complexly assess environmental, social, and corporate governance contribution to value creation. In the paper the concept of the Sustainable Environmental, Social...
This study aims to explore how environmental, social and governance (ESG) consistency impacts the firm performance, specifically, the relationship between ESG performance and economic performance (EP). This study posits that the company’s commitment...
Research on sustainability reporting is becoming increasingly important. Despite the growing body of literature on sustainability reporting, little is known about its past trends and how research areas might evolve in the future. Recognizing and unde...
Corporate reputation is companies’ most valuable asset as it can position them to gain competitive advantages that lead to sustainable performance. Therefore, understanding the factors that influence corporate reputation is vital for a company’s surv...
24 May 2022
Based on a survey of 2343 rural residents in China, this paper adopts a binary logistic regression model as the analytical tool to study the impact of rural residents’ social network and sense of responsibility regarding their participation in...
The accounting profession plays an important role in upholding ethical standards and environmental integrity. This study examines the impact of personal life, career, and family satisfaction on the environmental, social, and governance practices of C...
Laos, a resource-rich and politically stable country in Southeast Asia, has experienced rapid economic expansion driven by foreign investments in hydropower, mining, and industrial park development. While these sectors have contributed substantially...
The objective of this research is to develop a structural relational model that examines the relationship between environmental, social, and governance (ESG) variables and corporate social responsibility (CSR). Additionally, the study seeks to determ...
This study investigates the relationship between corporate environmental, social and governance (ESG) performance disclosure and profitability, highlighting the significant differences between the financial and non-financial sectors. This study uses...
In the domain of supply chain resilience (SCR), research has disproportionately emphasized the environmental dimensions of environmental, social, and governance (ESG) factors, leading to an oversight regarding the roles played by social and governanc...
Transportation asset management (TAM) has traditionally centered on technical performance and economic efficiency. In recent years, however, there has been increasing recognition of the environmental and social impacts of maintenance and rehabilitati...
The relationships between accountants’ environmental, social and governance (ESG) awareness and their perceptions of organisational risk are examined in this study. The emphasis is on the operational, strategic, financial and compliance risks o...
Based on the significance of the corporate social responsibility (CSR) activities, respectively, the Environmental, Social and Governance (ESG) measures, for companies’ advancement in the fields of agriculture, the purpose of our study is to ap...
The purpose of this research is to empirically investigate the effect of internationalization on the environmental, social, and governance (ESG) performance of Chinese state-owned enterprises (SOEs) and non-SOEs. The study employed an updated panel d...
In the last decade, interest in environmental, social, and governance (ESG) surged dramatically. This article contends that corporate perspectives on ESG—as managing risk and/or returning expected value—are insufficient to account for dev...
This study examined the influence of Environmental, Social, and Governance factors on the financial performance of companies listed on the Saudi Stock Exchange (Tadawul). Employing a panel data approach, the analysis covers 450 firm observations coll...
The Chinese economy is transitioning from high-speed development to high-quality development, and water environmental governance is a key factor promoting economic transformation. Due to low returns and high investment in China’s water environm...
The capital structure decision is one of the most vital financial decisions of the corporation that consists of determining the optimal combination of equity and debt for the companies that would reduce the cost of capital. The examination of the cap...
The strategic adoption of digital technologies has increasingly been recognized as a crucial driver of cost reduction and operational efficiency in enterprises. It optimizes production processes and promotes sustainable growth. In this context, under...
This study investigated the effect of ownership structure on environmental, social, and governance (ESG) disclosure, firm value, firm performance, and audit committees as moderating variables in the Indonesian context. The ownership structures in thi...
The Internet of Vehicles (IoV) has generated great interest among researchers from different disciplines as it is multidisciplinary research. Sustainability for the IoV requires solutions from different perspectives, particularly in the context of en...
Sustainable investing allocates investments based on environmental, social and governance factors (ESG). The societal value of sustainable investment is becoming progressively relevant as investors are increasingly recognizing the importance of inves...
In the context of the growing prominence of socially responsible investment, the debate over whether sustainable corporate practices translate into sustained shareholder value has intensified. As a key tool for aligning their investment portfolios wi...
The latest studies reveal that the COVID-19 pandemic has pushed investors in developed economies to focus more on the value attached to environmental and social responsibilities. Unfortunately, socially responsible investment and compliance with envi...
This study aims to examine the time it takes for firms to achieve high environmental, social, and governance (ESG) performance, and the firm characteristics that influence this process. Much of the existing literature on ESG treats ESG performance as...
This paper aims to evaluate the impact of environmental, social and governance (ESG) disclosure practices on the sustainability performance of small and medium enterprises (SMEs) in Saudi Arabia. It adopts qualitative research methods to answer the r...
This paper provides a novel approach to airport sustainability with a comparative analysis of frameworks presented by Airports Council International (ACI) and the World Economic Forum (WEF), a case study on environmental social governance (ESG) repor...
Nowadays, the call for sustainable development is becoming stronger in all countries of the world, and environmental, social, and governance (ESG) performance, as a vivid practice of this concept, has gradually received extensive attention from enter...
The evaluation of environmental, social and governance (ESG) risks is an important yet challenging aspect of the investor decision-making process, largely attributable to the volatility of this domain. A significant proportion of these challenges ari...
This study investigates the influence of Environmental, Social, and Governance (ESG) factors on the financial performance of publicly traded U.S. companies between 2013 and 2023. Using a balanced panel dataset of 386 S&P 500 firms and 4246 firm-y...
Greenwashing, the phenomenon of misleading stakeholders concerning the environmental sustainability efforts of a company, may undermine the trust of people to a company or to a whole industry and the progress toward sustainability. This paper provide...
Credence or believability are paramount values in trade. The role of products’ credence attributes has been well-analysed in the agricultural and food sector. This study examined the application of credence attributes to forest management and f...
In the face of climate challenges and growing social inequalities, ESG (Environmental, Social, Governance) has become a key framework for sustainable development. Within the EU, forestry—covering about one third of Europe—is increasingly...
Background/Introduction: Investor trust and brand relationship quality, along with initiatives for environmental, social, and governance (ESG), have become highly important. Despite their relevance, limited research has been conducted on how ESG init...
An environmental, social and governance (ESG) evaluation system can focus on the value of enterprises more comprehensively and better scrutinize the development premise of enterprise. As a novel investment concept, both domestic and foreign investors...
This study examines the effect of female representation in boardrooms on Environmental, Social, and Governance (ESG) disclosure in listed firms in Saudi Arabia. The study examined 200 highly polluting firms from 2019 to 2023 and constructed a robust...
This study examines the association between a firm’s environmental, social and governance (ESG) performance and financial performance by examining the extent to which stakeholder and legitimacy theory help explain the effects on explanatory var...
This study investigates the integration of environmental, social, and governance (ESG) equity indices with conventional indices in Brazil, Russia, India, China, and South Africa (BRICS) individually and across all BRICS countries to better understand...
Good sustainability decisions depend on how companies respond to wide-ranging exposure to exogenous and endogenous pressures. The purpose of the article was to determine whether companies in different industries respond differently to stakeholders’ p...
Environmental, social, and governance (ESG) ratings are gaining momentum in China, but their capacity to induce green innovation among heavy polluters remains to be proven. Based on the green patent data from listed heavy-polluting enterprises in Chi...
Using data from 2000 through 2022, we analyze the predictive capability of the annual numbers of new home constructions and four available environmental, social, and governance (ESG) factors on the average annual price of homes sold in eight major U....
Environmental, social, and governance (ESG)-oriented green transformation is reshaping the competency requirements for management consultants, particularly in Taiwan, where firms face growing pressure to disclose sustainability information, manage ca...
20 March 2019
Information sharing plays a significant role in improving investment performance in the venture capital network community, which serves as an important requirement for the venture capital network to expand to the meso-level and promote its healthy de...
Perceived ESG performance refers to stakeholders’ assessment of a company’s efficacy in implementing and maintaining ESG initiatives. This perception is crucial as it influences stakeholders’ trust and engagement with the company. T...
This study investigates the influence of Environmental, Social, and Governance (ESG) disclosure on the profitability of Saudi-listed non-financial firms in the context of Saudi Vision 2030. The study uses a sample of 100 non-financial organizations f...
Increasingly, scholars have been researching how ESG ratings appear to impact the returns of a merger as well as the expected synergies of the merger. This paper adds to the literature by using a non-linear method to test the impact that ESG ratings,...
This research article examines the relationship between women’s empowerment and corporate ESG disclosure variables by analyzing 10,121 publicly traded companies listed worldwide with historical ESG data available in Bloomberg from 2016 to 2020....
This study examines how sentiment analysis of environmental, social, and governance (ESG) news affects the financial performance of companies in innovative sectors such as mobility, technology, and renewable energy. Using approximately 9828 general E...
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