Integration of Environmental, Social, and Governance (ESG) criteria: their impacts on corporate sustainability performance

A de Souza Barbosa, MCBC da Silva… - Humanities and Social …, 2023 - nature.com
In a corporate sustainability context, scholars have been studying internal and external
relations provided by Environmental, Social, and Governance (ESG) criteria, mostly from the …

Determinants of environmental, social, and governance disclosure: A systematic literature review

RYC Seow - Business Strategy and the Environment, 2024 - Wiley Online Library
The popularity of environmental, social, and governance (ESG) investing or socially
responsible investing is pushing private sectors to improve their ESG performance …

The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 …

M Pozzoli, A Pagani, F Paolone - Journal of Cleaner Production, 2022 - Elsevier
The purpose of this research is to investigate the impact of audit committee characteristics
on environmental, social and governance (ESG) performance for European listed …

Impact of ESG disclosure and financial reporting quality on investment efficiency

NOD Ellili - Corporate Governance: The International Journal of …, 2022 - emerald.com
Purpose This study aims to examine the impacts of environmental, social and governance
(ESG) disclosure and financial reporting quality (FRQ) on investment efficiency …

Environmental, social and governance performance (ESG) and firm investment efficiency in emerging markets: the interaction effect of board cultural diversity

A Al-Hiyari, AI Ismail, MC Kolsi… - … : The International Journal …, 2023 - emerald.com
Purpose This paper aims to explore whether environmental, social and governance (ESG)
performance is positively associated with firm investment efficiency (IE) in emerging …

Understanding ESG scores and firm performance: are high-performing firms E, S, and G-balanced?

MT Lee, RL Raschke, AS Krishen - Technological Forecasting and Social …, 2023 - Elsevier
What is the relationship among independent third-party rating agency weighted ESG scores,
balanced weighted ESG scores, and firm performance? Research studies show that the …

The CSR committee as moderator for the ESG score and market value

GM Bifulco, R Savio, F Paolone… - Corporate Social …, 2023 - Wiley Online Library
This paper investigates the relationship between the ESG score and market values.
Specifically, we test the moderating role of CSR committee defined as organizational …

ESG disclosure and financial performance of multinational enterprises: The moderating effect of board standing committees

IK Elmghaamez, J Nwachukwu… - International Journal of …, 2024 - Wiley Online Library
The study examines the impact of board committee indexes on the relationship between
Environmental, Social, and Governance (ESG) disclosure, and accounting‐and market …

[HTML][HTML] The effect of ESG and CSR attitude on financial performance in Europe: A quantitative re-examination

P Candio - Journal of Environmental Management, 2024 - Elsevier
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 …

Country-level governance and sustainable development goals: implications for firms' sustainability performance

FA Almaqtari, T Elsheikh, K Hussainey… - Studies in Economics …, 2024 - emerald.com
Purpose The purpose of this study is to examine the impact of country-level governance on
sustainability performance, taking into account the effect of sustainable development goals …