Impact of Environmental, Social and Governance (ESG) disclosure on firm risk: A meta‐analytical review

M Singhania, D Gupta - Corporate Social Responsibility and …, 2024 - Wiley Online Library
While the relationship between ESG disclosures and firm risk has been researched
substantially, the results remain inconclusive, and contradictory, as of 2023. Through meta …

Stock market reactions to adverse ESG disclosure via media channels

JB Wong, Q Zhang - The British Accounting Review, 2022 - Elsevier
This study examines the value relevance of corporate reputation risks (CRR) from adverse
media coverage of environmental, social and governance (ESG) issues on stock …

Corporate social responsibility disclosure and market value: Family versus nonfamily firms

M Nekhili, H Nagati, T Chtioui, C Rebolledo - Journal of Business Research, 2017 - Elsevier
We investigate the moderating role of family involvement in the relationship between
corporate social responsibility (CSR) reporting and firm market value using a longitudinal …

ESG disclosures and corporate performance: A non-linear and disaggregated approach

N Agarwala, S Jana, TN Sahu - Journal of Cleaner Production, 2024 - Elsevier
The present study explores the association between Environmental Social Governance
(ESG) disclosure and the operational, financial, and market-based performance of Indian …

The associations between environmental disclosures with financial performance, environmental performance, and firm value

RB Deswanto, SV Siregar - Social responsibility journal, 2018 - emerald.com
Purpose This study aims to investigate both the direct and indirect associations of
environmental disclosures with financial performance, environmental performance and firm …

Environmental and social disclosures: Link with corporate financial performance

Y Qiu, A Shaukat, R Tharyan - The British Accounting Review, 2016 - Elsevier
Environmental and social disclosures entail costs, yet increasingly, large listed firms are
making higher and better quality disclosures. In this paper we examine the link between a …

Environmental and social disclosures and firm risk

M Benlemlih, A Shaukat, Y Qiu, G Trojanowski - Journal of business ethics, 2018 - Springer
We examine the link between a firm's environmental (E) and social (S) disclosures and
measures of its risk including total, systematic, and idiosyncratic risk. While we do not find …

Integrated reporting and stakeholder engagement: The effect on information asymmetry

IM García‐Sánchez… - … Social Responsibility and …, 2017 - Wiley Online Library
The aim of this study is to analyse the possible relationship between integrated information
disclosure and the degree of information asymmetry. Additionally, we analyse this …

Voluntary environmental disclosure quality and firm value: Further evidence

M Plumlee, D Brown, RM Hayes, RS Marshall - Journal of accounting and …, 2015 - Elsevier
This study reexamines the relationship between the quality of a firm's voluntary
environmental disclosures and firm value by exploring the relationship between the …

The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis

K Samaha, H Khlif, K Hussainey - Journal of International Accounting …, 2015 - Elsevier
We apply meta-analysis to a sample of 64 empirical studies to identify potential moderators
to the relationship between board, audit committee characteristics and voluntary disclosure …