Renovation in environmental, social and governance (ESG) research: the application of machine learning

AY Zhang, JH Zhang - Asian Review of Accounting, 2024 - emerald.com
Purpose Environmental, social and governance (ESG) factors have become increasingly
important in investment decisions, leading to a surge in ESG investing and the rise of …

The moderating role of ownership concentration on financing decisions and firm's sustainability: Evidence from China

K Wen, A Agyemang, N Alessa, I Sulemana, A Osei - Sustainability, 2023 - mdpi.com
We examined the impact of financing decisions on a firm's sustainability in China as it
aspires to achieve carbon neutrality. To proxy firms' sustainability performance, we proposed …

[HTML][HTML] Revisiting knowledge on ESG/CSR and financial performance: A bibliometric and systematic review of moderating variables

MA dos Reis Cardillo, LFC Basso - Journal of Innovation & Knowledge, 2025 - Elsevier
This study conducts a comprehensive bibliometric analysis and systematic review to
investigate the moderating variables that influence the relationship between Environmental …

The Effect of ESG Pillar on Dividend Policy with ROA as Intervening Variable: Study in Malaysia Capital Market

PN Syarifah, H Hersugondo - Research Horizon, 2024 - journal.lifescifi.com
This study aims to find the impact of ESG Principles on Dividend Policy in companies in
Malaysia. Malaysia was determined to be the object of research because Malaysia is one of …

Does ESG performance affect the enterprise value of China's heavily polluting listed companies?

Y Zhang, X Wang, W Guo, X Guo, Q Wang, X Tan - Sustainability, 2024 - mdpi.com
This paper investigates the effect of environmental, social, and governance (ESG)
performance on the enterprise value of heavily polluting listed companies in China's …

Nexus between mandatory ESG disclosure regulation and abnormal stock returns: a study of an emerging economy

R Desai - International Journal of Law and Management, 2023 - emerald.com
Purpose This study aims to study the response of the stock market to the announcement of
compulsory environmental, social and governance (ESG) disclosure regulation in the …

Financial statement comparability and cash holding: moderated by ESG performance in Indonesia

TV Soetanto, D Agustia - Asian Review of Accounting, 2024 - emerald.com
Purpose The paper examines the impact of financial statement comparability on cash
holding moderated by Environmental Social Governance (ESG) performance …

When bigger is not always better: exploring the size-dependent nature of the sustainability reporting-firm valuation relationship

CR D'Costa, R Prabhudesai, SP Naik… - International Journal of …, 2024 - emerald.com
Purpose This study aims to understand the relationship between a company's sustainability
(ESG) disclosures and its valuation. In addition, it also seeks to analyse the moderating …

Map** the Landscape of the Literature on Environmental, Social, Governance Disclosure and Firm Value: A Bibliometric Analysis and Systematic Review

C Cai, SA Hazaea, M Hael, EM Al-Matari, A Alhebri… - Sustainability, 2024 - mdpi.com
Increased interest in sustainability and related issues has led to the development of
disclosed corporate information on environmental, social, and governance (ESG) issues …

Environmental, social and governance performance and firm value: does ownership concentration matter?

THD Truong - Management Decision, 2024 - emerald.com
Purpose This paper has a dual purpose: to produce a clear panorama of microfactors
behind the implementation of environmental, social and governance (ESG) in emergent …