Results 111 to 120 of about 3,885 (148)

Performance of ESG SPACs

Managerial Finance, 2023
PurposeThe authors examine one special focus of Special Purpose Acquisition Companies (SPACs), namely environmental, social and governance (ESG) related investments. The authors document the performance of SPACs with and without ESG focus.Design/methodology/approachThe authors collect data, from several sources, on 1,737 SPAC IPOs formed between 2003 ...
Vinay Datar, Ekaterina E. Emm, Bo Han
openaire   +1 more source

ESG Performance and Disclosure: A Cross-Country Analysis

SSRN Electronic Journal, 2019
We use a unique dataset to examine the link between ESG disclosure and quality through a cross-country comparison of disclosure requirements and stewardship codes. We find a strong relationship between the extent of ESG disclosure and the quality of a firm’s disclosure. Furthermore, we find that ESG is correlated with decreased risk.
Mc Cahery, Joseph   +2 more
openaire   +3 more sources

Relationship of ESG Determinants and ESG Performance

Advances in Economics, Management and Political Sciences
This 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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ESG and Financial Performance

2019
Non-financial information such as environmental, social, governance (ESG) issues is becoming as much important as financial data. This study investigated the empirical relationship between Thomson Reuters Environmental Social Governance (ESG) Combined Score and performance of S&P 500 firms with eleven years of data from between 2006 and 2016.
Aslı Aybars   +2 more
openaire   +1 more source

Do past ESG scores efficiently predict future ESG performance?

Research in International Business and Finance
Given the effects of Environmental, Social, and Governance (ESG) scores on financial performance and stock returns, the prediction of future ESG scores is highly crucial. ESG scores are calculated using an enormous number of variables related to the sustainability practices of firms; thus, it is impractical for investors to come up with predictions of ...
Dilvin Taskin   +3 more
openaire   +2 more sources

Can Confucianism improve ESG performance?

Finance Research Letters, 2023
Qinghua Huang   +6 more
openaire   +1 more source

Factors Influencing Enterprise ESG Performance

Advances in Economics, Management and Political Sciences, 2023
This paper discusses the factors which influence the environmental, social, and governance performance of enterprises by reviewing previous studies. The article is analyzed from the external and internal environment of enterprises and developed from three dimensions: social institution, policy, and executives characteristics.
openaire   +1 more source

ESG performance and financial performance

The Korean Career, Entrepreneurship & Business Association
ESG, as sustainability issue, is stressed in both processes of government policy making and corporate strategy development. The purpose of this paper is examining the ESG situations related to both the government and private companies in Korea. The first part investigates the diverse policies and initiatives related to ESG in Korea.
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ESG and Performance Metrics

The ISSB and EFRAG have advanced ESG standards, with the ISSB releasing two in June 2023 and the European Commission completing 12 ESRS standards for 2024. These require companies to report on sustainability risks with limited assurance. Smaller companies may face challenges in data collection and expertise.
Braaksma, Simon   +4 more
openaire   +1 more source

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