Stakeholders' perspectives on critical success factors for environmental social and governance (ESG) implementation
Abstract Environmental Social and Governance (ESG) has emerged as a sensitive issue,
attracting the attention of a large audience that could not be ignored. Government bodies …
attracting the attention of a large audience that could not be ignored. Government bodies …
Theories underlying environmental, social and governance (ESG) disclosure: a systematic review of accounting studies
Purpose Environmental, social and governance (ESG) disclosure has gained momentum in
corporate reporting. Addressing a research gap on the subject, this paper aims to explore …
corporate reporting. Addressing a research gap on the subject, this paper aims to explore …
Country-level governance and sustainable development goals: implications for firms' sustainability performance
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 …
sustainability performance, taking into account the effect of sustainable development goals …
The impact of corporate environmental disclosure practices and board attributes on sustainability: Empirical evidence from Asia and Europe
This study analyzes the impact of environmental disclosure, board attributes, and firms'
specifics on the levels of environmental and ESG performance in Europe and Asia. The …
specifics on the levels of environmental and ESG performance in Europe and Asia. The …
Board demographic, structural diversity, and eco‐innovation: International evidence
Research question/issue We examine whether and how board diversity, measured by
demographics (ie, board gender, cultural diversity, tenure, social capital, expertise, and age) …
demographics (ie, board gender, cultural diversity, tenure, social capital, expertise, and age) …
Company-level factors of non-financial reporting quality under a mandatory regime: A systematic review of empirical evidence in the European Union
OM Radu, VD Dragomir, N Hao - Sustainability, 2023 - mdpi.com
The relationship between non-financial reporting quality (NFRQ) and various company-level
factors has been studied extensively, considering the mandatory requirements applicable …
factors has been studied extensively, considering the mandatory requirements applicable …
Do capital markets reward corporate climate change actions? Evidence from the cost of debt
As a result of recurring natural disasters caused by climate change, firms are under
enormous pressure to reconsider their environmental footprints. However, whether or not …
enormous pressure to reconsider their environmental footprints. However, whether or not …
Financially material sustainability reporting and firm performance in New Zealand
Purpose This paper aims to examine the relationship between sustainability reporting and
firm performance in New Zealand, encompassing the materiality concept of sustainability …
firm performance in New Zealand, encompassing the materiality concept of sustainability …
Exploring the impact of sustainability, board characteristics, and firm-specifics on firm value: a comparative study of the United Kingdom and Turkey
The study aims to investigate the effect of several sustainability indicators on firms' value.
Panel data of 1914 observations from the UK and Turkey from 2016 to 2021 with a fixed …
Panel data of 1914 observations from the UK and Turkey from 2016 to 2021 with a fixed …
Global evidence on the association between environmental, social, and governance disclosures and future earnings risk
Motivated by growing stakeholder demands for environmental, social and governance
(ESG) disclosures and enhanced information transparency, this study investigates the …
(ESG) disclosures and enhanced information transparency, this study investigates the …