Results 341 to 350 of about 152,238 (379)
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Digital transformation, ESG practice, and total factor productivity
Business Strategy and the EnvironmentRecent research provides limited knowledge about how and whether digital transformation related to environmental, social, and governance (ESG) affects the total factor productivity (TFP).
Xiangan Ding +4 more
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Unlocking sustainability potential: The impact of green finance reform on corporate ESG performance
Corporate Social Responsibility and Environmental ManagementImproving the incentive mechanism and institutional framework of green finance policy is important to promote the synchronization of environmental management and enterprise development.
Da Gao, Xiaotian Zhou, Jing Wan
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ESG, ESG rating divergence and earnings management: Evidence from China
Corporate Social Responsibility and Environmental ManagementThe existing studies on the relationship between ESG and earnings management provide mixed evidence and ignore ESG rating divergence. Using a sample of Chinese listed firms from 2009 to 2021, we examine the effect of ESG performance on earnings ...
Zhihong Mao, Siyang Wang, Yu‐en Lin
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Firms and social responsibility: A review of ESG and CSR research in corporate finance
Journal of Corporate Finance, 2021Stuart L. Gillan, Andrew Koch, L. Starks
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Real Earnings Management and ESG Performance in China: The Mediating Role of Corporate Innovations
International Journal of Finance & EconomicsThis study addresses whether the positive consequences of corporate innovation can mitigate the negative repercussions of earning management practices on corporate sustainability.
Aya Abdelbaky +4 more
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From greenwashing to ESG‐washing: A focus on the circular economy field
Corporate Social Responsibility and Environmental ManagementIn the field of Corporate Social Responsibility (CSR) today, Environmental, Social and Governance (ESG) factors play a fundamental and increasingly central role in the evaluation of corporate performance worldwide.
Dina Lucia Todaro, Riccardo Torelli
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Institutional Investors and ESG Preferences
Corporate Governance: An International ReviewWe examine the effect of multiple environmental, social, and governance (ESG) scores on institutional investor ownership of firms and investor portfolio weightings.
Florencio Lopez‐de‐Silanes +2 more
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ESG Controversies and Firm Value: Moderating Role of Board Gender Diversity and Board Independence
IEEE transactions on engineering managementDespite the growing attention given to environmental, social and governance (ESG) practices, little is known about the financial implications of bad social performance. Hence, this article aims to investigate the impact of ESG controversies on firm value
Souad Brinette +2 more
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Relationship of ESG Determinants and ESG Performance
Advances in Economics, Management and Political SciencesThis work studies of ESG performance, contributing to investigate the determinants of ESG performance and intended to find out the most significant representative of a high ESG performance. Through research, there are four determinants: governance, leadership commitment, business practice and stakeholder engagement The method provides a model to show ...
Suen man Chan, Aoxue Wen, Hanyi Wu
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Corporate Social Responsibility and Environmental Management
While the relationship between ESG disclosures and firm risk has been researched substantially, the results remain inconclusive, and contradictory, as of 2023.
Monica Singhania, Dimple Gupta
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While the relationship between ESG disclosures and firm risk has been researched substantially, the results remain inconclusive, and contradictory, as of 2023.
Monica Singhania, Dimple Gupta
semanticscholar +1 more source