Long‐term value creation is expected not only to be concerned with maximizing shareholder
value but also includes the impact on other stakeholders and the environment …

Environmental, social, and governance (ESG) investing is synonymous with sustainable
investment for socially responsible investors. Unfortunately, the diversity of ESG investing …

Both UN Agenda 2030 and the Directive n. 2014/95/EU have recently promoted a marked
improvement in sustainability disclosure, especially for larger companies or groups. Starting …

Impact investing holds the promise to make the world a better place. However, when
investors measure their impact only to prove it—without improving—it cannot be expected …

This study empirically investigates the effect of an Islamic label on environmental, social,
and governance (ESG) performance. Islamic firms in Indonesia and Malaysia that are …

In today's business environment, corporate governance and financial transparency have an
impact on the performance of firms. These changes are important for understanding the …

The integration of environmental, social, and governance (ESG) considerations into
investment processes, often termed “sustainable finance,” has gained significant traction in …

This study empirically investigates the comparative performance of four portfolios—
Indonesia Shariah Stock Index (ISSI), socially responsible investing (SRI), conventional, and …

This study examines the relationship between environment, social responsibility, and
governance (ESG) information disclosure and firms' value. It also investigates how debt cost …

Focusing on the European context, this paper re-examines the relationship between the
ESG and financial performance and whether CSR attitude moderates this relationship. A …