Environmental, social, and governance (ESG) disclosure: A literature review
Abstract Voluntary nonfinancial Environmental, Social, and Governance (ESG) disclosure is
a rapidly growing and increasingly important topic that has attracted great attention from …
a rapidly growing and increasingly important topic that has attracted great attention from …
Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications
J Baumüller, K Sopp - Journal of Applied Accounting Research, 2021 - emerald.com
Purpose This paper outlines the development of the principle of materiality in the European
accounting framework, from the Modernization Directive (2003/51/EC) to the NFI Directive …
accounting framework, from the Modernization Directive (2003/51/EC) to the NFI Directive …
Does carbon risk matter for corporate acquisition decisions?
In this study, we examine whether carbon risk matters in acquisitions. Using a firm's carbon
emissions to proxy for carbon risk, we examine whether an acquirer's level of carbon …
emissions to proxy for carbon risk, we examine whether an acquirer's level of carbon …
Corporate economic, environmental, and social sustainability performance transformation through ESG disclosure
Within the environmental, social, and governance (ESG) disclosure–corporate sustainability
performance (economic, environmental and social; EES) framework, our empirical analysis …
performance (economic, environmental and social; EES) framework, our empirical analysis …
Mandatory CSR and sustainability reporting: Economic analysis and literature review
This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …
ESG controversies, ESG disclosure and analyst forecast accuracy
F Schiemann, R Tietmeyer - International Review of Financial Analysis, 2022 - Elsevier
We investigate whether an environmental social governance (ESG) disclosure moderates
the relation between ESG controversies and analyst forecast accuracy. The previous …
the relation between ESG controversies and analyst forecast accuracy. The previous …
Is sustainability reporting (ESG) associated with performance? Evidence from the European banking sector
A Buallay - Management of Environmental Quality: An International …, 2019 - emerald.com
Purpose Sustainability reporting has been widely adopted by firms worldwide given the
need of stakeholders for more transparency on environmental, social and governance (ESG) …
need of stakeholders for more transparency on environmental, social and governance (ESG) …
Sustainable development goals (SDGs) reporting and the role of country-level institutional factors: An international evidence
The study investigates the extent, progress and level of improvement over time of
Sustainable Development Goals (SDGs) reporting by companies worldwide. It also …
Sustainable Development Goals (SDGs) reporting by companies worldwide. It also …
Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting
Business can play a critical role in the achievement of the Sustainable Development Goals
(SDGs). Contextually, business reporting on the SDGs can support organizations in …
(SDGs). Contextually, business reporting on the SDGs can support organizations in …
The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance
This paper not only attempts to survey the burgeoning literature on environmental, social
and governance disclosures and performance and their effects on firm value, but its focus …
and governance disclosures and performance and their effects on firm value, but its focus …