Results 1 to 10 of about 2,005 (116)

Quantitative ESG disclosure and divergence of ESG ratings [PDF]

open access: yesFrontiers in Psychology, 2022
Over the past decade, sustainable finance has been a topic of burgeoning significance for investors, and ESG ratings have become commonly used to implement ESG investment strategies in practice.
Min Liu
doaj   +2 more sources

Crash risk and ESG disclosure

open access: yesBorsa Istanbul Review, 2022
This study examines whether ESG (environmental, social and governance) disclosure influences firm-specific crash risk. Our main research hypothesis postulates that further information disclosure about ESG activities and risks mitigates crash risk by ...
Paulo Pereira da Silva
exaly   +3 more sources

ESG Disclosure, REIT Debt Financing and Firm Value [PDF]

open access: yesJournal of Real Estate Finance and Economics, 2021
Zifeng Feng, Zhonghua Wu
exaly   +2 more sources

ESG disclosure facilitator: How do the multiple large shareholders affect firms’ ESG disclosure? evidence from China

open access: yesFrontiers in Environmental Science, 2023
The Environmental, social, and governance (ESG) disclosure is an important aspect of firms’ strategies. Therefore, exploring how to facilitate the firms’ ESG disclosure is necessary.
Liang Wang, Xuchang Fan, Hongyu Zhuang
doaj   +1 more source

Environmental, social, governance disclosure and corporate sustainable growth: Evidence from China

open access: yesFrontiers in Environmental Science, 2022
The ultimate goal of business development is to achieve sustainable corporate growth and maximize shareholder wealth. Whether and how ESG disclosure affects sustainable growth needs to be further explored.
Nannan Wang   +4 more
doaj   +1 more source

SDGs and ESG disclosure regulation: is there an impact? Evidence from Top-50 world economies [PDF]

open access: yesProblems and Perspectives in Management, 2020
This paper explores the influence of the ESG disclosure regulation (government corporate ESG disclosure and non-government corporate ESG disclosure) on the ranking in 50 largest economies.
Alex Plastun   +4 more
doaj   +1 more source

Exploring the relationship between corporate ESG information disclosure and audit fees: evidence from non-financial A-share listed companies in China

open access: yesFrontiers in Environmental Science, 2023
ESG information disclosure is an essential aspect of corporate ESG responsibility and has gained significant attention in the context of ecological civilization development within the socialist market economy.
Kaimeng Zhang, Xihe Liu, Jingjing Wang
doaj   +1 more source

ESG disclosure regulation: in search of a relationship with the countries’ competitiveness [PDF]

open access: yesProblems and Perspectives in Management, 2019
This paper is devoted to the investigation of environmental, social and governance (ESG) disclosure regulation process and its possible connection with countries’ competitiveness as an integral part of countries’ Corporate Social and Environmental ...
Alex Plastun   +4 more
doaj   +1 more source

Does digital financial inclusion matter for firms’ ESG disclosure? Evidence from China

open access: yesFrontiers in Environmental Science, 2022
Using a sample of Chinese listed firms during 2010–2018, this paper examines the relationship between digital financial inclusion and firms’ ESG disclosure.
Yichun Lu, Liang Wang, Yu Zhang
doaj   +1 more source

Does capital market liberalization promote ESG disclosure? Empirical evidence from the mainland-HK stock connect

open access: yesFrontiers in Environmental Science, 2023
With the growing popularity of environmental, social, and governance (ESG), ESG performance is becoming increasingly important in investors’ decisions about firms.
Mingjian Nie   +4 more
doaj   +1 more source

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