ESG Outcasts: Study of the ESG Performance of Sin Stocks [PDF]
Certain economic actors are considered by many as involved in or associated with an activity that is considered unethical or immoral, such as the producers of tobacco, alcohol and firearms (often referred to as sin stocks). In an environment in which stakeholders are increasingly interested in sustainable development and corporate social responsibility,
Paradis, Gabriel, Schiehll, Eduardo
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ESG Disclosure and Portfolio Performance [PDF]
This paper illustrates the impact of Environmental Social and Governance (ESG) disclosure on European corporate equity performance. In this study, we use an extensive data set of European ESG ratings provided by Bloomberg to demonstrate that ESG disclosure is associated with improved return growth, with the Governance pillar exhibiting the strongest ...
Ramón Bermejo Climent +3 more
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How does Environment, Social and Governance Affect the Financial Performance of Enterprises? [PDF]
Under the background of China’s economic structural transformation, the green and low-carbon economic development model draws the attention of politicians and academics.
Xiao Kaiyue
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Substantial Innovation or Strategic Innovation: The Influence of ESG Performance on Corporate Innovation Strategy [PDF]
The effectiveness of ESG performance in promoting corporate innovation has been widely demonstrated. However, a significant research gap remains unexplored that prior scholars have neglected the research into the influence of ESG performance on corporate
Liu Xiuping
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In this study, we have examined two specific research questions. First, whether firms around the world with negative performance feedback would resort to more environmental, social, governance [ESG] performance or otherwise.
Ranjan DasGupta, Arup Roy
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Inside the
AbstractWe analyze the ESG rating criteria used by prominent agencies and show that there is a lack of a commonality in the definition of ESG (i) characteristics, (ii) attributes and (iii) standards in defining E, S and G components. We provide evidence that heterogeneity in rating criteria can lead agencies to have opposite opinions on the same ...
Monica Billio +4 more
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Digital Transformation Empowers ESG Performance in the Manufacturing Industry: From ESG to DESG
Digital transformation (DT) is a long-term strategy for economic sustainability, particularly for manufacturing-oriented economies. This study proposes a digital ESG (DESG) theoretical framework to investigate how DT empowers ESG performance in the ...
Jin Wang, Zihan Hong, Hai Long
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The reciprocal effect of environmental, social, and governance (ESG) practices and tax aggressiveness in Indonesian and Malaysian companies [PDF]
This study highlights the complexity of the relationship between sustainability performance, environment, social and governance (ESG) reporting, and tax aggressiveness, which is a critical concern amidst the increasing demands for corporate social ...
Heri Yanto +2 more
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A Quadrant-Based Framework for Mapping the Interplay Between ESG Performance and ESG Controversies
This study illustrates the complex interplay between ESG performance and ESG controversies integrating both dimensions into a quadrant-based framework of corporate ESG positioning.
Alice Alosi, Emilia Filippi
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ENVIRONMENTAL, SOCIAL, GOVERNANCE INVESTING, COVID-19, AND CORPORATE PERFORMANCE IN MUSLIM COUNTRIES
We examine the impact of Environment, Social, and Governance–ESG investing on corporate performance of non-financial firms in Muslim countries during the pandemic.
Hasan Tekin, Fatih Güçlü
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