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 …

The purpose of this paper is to examine the relationship between financial performances
and the extent of environmental, social and corporate governance (ESG) disclosure of …

Investors increasingly commit to consider environmental, social, and governance (ESG)
factors in their investment decisions. However, the challenges of investors for a holistic …

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 …

Purpose In addition to financial reporting, more and more companies report environmental,
social and governance (ESG) information in emerging countries. This practice is intended to …

The growth of socially responsible investment (SRI) on public financial markets has drawn
considerable academic attention over the last decade. Discarding from the previous …

Abstract Environmental, Social and Governance (ESG) information demands attention within
the asset management industry since it has become widely accepted that making an …

This study examined the inclusion of environment, social and governance (ESG) criteria in
the managerial decision-making process. The integration of ESG related information for the …

The present article deals with a new, modern business management paradigm founded on
both the social and the environmental responsibility of firms intended as powerful …

Abstract Environmental, Social, and Governance (ESG) investing is about ethical investing.
While ESG investing has garnered heightened attention, the research has not settled on …