Results 61 to 70 of about 2,104 (215)
The Effect of Innovation and Foreign Ownership on ESG Disclosure
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aims to determine the effect of innovation and foreign ownership on ESG (Environmental, Social, and Governance) disclosure in companies indexed in the ESG Sector Leaders.
Noraida Hafni +2 more
doaj
ESG DISCLOSURE AND CORPORATE MISCONDUCT: STUDY OF LISTED CHINESE COMPANIES [PDF]
Management of Sustainable DevelopmentAs corporate misconduct remains a persistent governance challenge, growing attention has been paid to whether ESG practices can effectively restrain such behavior.
Jieyi CHEN +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley +1 more source
Future Business JournalWith the economy evolving, business landscapes shifting, and regulations tightening, companies are increasingly integrating ESG criteria into their strategies and more transparent in their disclosures.
Zahra Adardour +5 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
Emerging trends of environmental social and governance (ESG) disclosure research
Cleaner Production LettersEnvironmental, social, and governance (ESG) requirements have recently gained significant attention globally. Consequently, regulatory authorities in many countries have set mandatory ESG disclosure regulations in place.
Muhammad Sani Khamisu +1 more
doaj +1 more source
Does competitive advantage strengthen the value relevance of ESG disclosure? [PDF]
Accounting and Financial ControlType of the article: Research Article In the evolving landscape of ASEAN capital markets, environmental, social, and governance (ESG) disclosure is increasingly recognized as a strategic driver of corporate value, with competitive advantage determining ...
Thi Hanh Dung Truong +2 more
doaj +1 more source
Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]
Heliyon, 2023 Liu T +3 more
europepmc +1 more source
Board Gender Diversity and Environmental Credit Risk in Banking: A Global Study of Bank Governance
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between board gender diversity and environmental credit risk in the global banking sector. Using a panel dataset of 345 publicly listed banks from 75 countries over the period 2018–2022, we find that greater female representation on bank boards is significantly associated with lower environmental credit
Kenza Mouti +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source