Environmental, social and governance practices: A new perspective from Asian develo** countries

M Abu Afifa, NM Nguyen, DTT Vo… - Corporate Social …, 2024 - Wiley Online Library
The study explores the relationship between corporate social responsibility practice (CSRP),
firm performance (FIPE), and environmental, social and governance practice (ESGP) within …

How does ESG performance determine the level of specific financing in capital structure? New insights from China

X Zhao, H Zhang - International Review of Financial Analysis, 2024 - Elsevier
Sustainable finance has gained attention as investors emphasize environmental, social, and
governance (ESG) factors in investment decisions. Understanding ESG's impact on …

ESG Implementations, Green Process Innovation, and Social Performance in Vietnamese Manufacturing Firms: Proactive Environmental Strategy and Green …

HV Van, M Abu Afifa, D Van Bui - … Social Responsibility and …, 2025 - Wiley Online Library
This study evaluates the direct and indirect effects of the environmental, social, and
governance (ESG) implementations on green process innovation (GPCI) and social …

Impact of environmental, social, and governance performance on cash holdings in BRICS: Mediating role of cost of capital

S Chen, U Farooq, SH Aldawsari… - Corporate Social …, 2025 - Wiley Online Library
As businesses globally navigate the intricate landscape of environmental, social, and
governance (ESG) practices, understanding their financial implications becomes paramount …

Environmental, social and governance (ESG) disclosure quality in develo** countries: evidence from the ASEAN region

M Abu Afifa, NM Nguyen, DV Bui - Corporate Governance: The …, 2025 - emerald.com
Purpose This study aims to investigate the nexus among environmental, social and
governance disclosure quality (ESGDQ), corporate governance (COG) and corporate social …

Sustainability reporting quality and firm value in ASEAN+ 3: A series moderation model

HV Van, NM Nguyen, M Abu Afifa… - Corporate Social …, 2024 - Wiley Online Library
Research on sustainability and firm value has increased recently. However, there is little
evidence in this context from ASEAN+ 3 (ie, three major Asian economies [South Korea …

What is in a Rating? Exploring the Link Between the Italian Legality Rating and Earnings Management

F Bertacchini, C Magri… - Business Strategy and the …, 2025 - Wiley Online Library
Corporate legality is a key dimension of business strategy. However, due to the difficulties
associated with its measurement, little has been done to study the activities and behaviors …

Impact of ESG Disclosures on Corporate Financial Performance: An Industry‐Specific Analysis of Indian Firms

Paridhi, Ritika - Business Strategy & Development, 2025 - Wiley Online Library
This study investigates the relationship between environmental, social, and governance
(ESG) practices and return on assets (ROA) in Indian companies, focusing on industry …

“Sticking to One's Post” or “Backing the Right Captain”?—The Impact of Corporate Environmental, Social, and Governance Performance on Employee Turnover

S Zhou - Business Ethics, the Environment & Responsibility, 2024 - Wiley Online Library
Do employees respond to a firm's environmental, social, and governance (ESG)
performance? This study examines the relationship between corporate ESG performance …

Corporate ESG disclosure and regulatory inquiry: Evidence from comment letters on annual reports

X Li, Y Tong, G Xu - The North American Journal of Economics and Finance, 2025 - Elsevier
Using a sample of Chinese A-share listed firms from 2015 to 2021, this paper finds that
corporate ESG disclosure reduces the likelihood of regulatory inquiries. Channel analysis …