Results 21 to 30 of about 3,885 (148)

The Link Between ESG Reporting Quality and Accounting Measures of Firm-Level Performance

Jurnal Dinamika Akuntansi
Purpose: Sustainability reports and integrated information e.g. ESG reports, are utilized by stakeholders for various decision-making processes. Using Taiwan setting, this study examines the effect of ESG reporting quality, including ESG Score, ESG ...
Badingatus Solikhah, Pei-Yu Weng
doaj   +1 more source

The reciprocal effect of environmental, social, and governance (ESG) practices and tax aggressiveness in Indonesian and Malaysian companies [PDF]

Problems and Perspectives in Management
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, Ain Hajawiyah, Niswah Baroroh   +2 more
doaj   +1 more source

Effect ESG on Financial Performance

Owner, 2023
Studies related to this research topic still have inconsistent results. The research objective was to examine and determine the effect of corporate social responsibility, environmental performance and sustainability report disclosure on financial performance.
Muhammad Affan Rizqi, Munari Munari
openaire   +1 more source

ESG performance, investor attention, and company reputation: Threshold model analysis based on panel data from listed companies in China

Heliyon, 2023
Amid heightened inter-company competition and the global drive towards ESG reforms, this study investigates whether enhancing the ESG performance of listed companies in China assists in elevating their reputation.
Tiantian Meng, Mohamed Hisham Dato Haji Yahya, Zariyawati Mohd Ashhari, Danni Yu   +3 more
doaj   +1 more source

ESG ratings and corporate success: analyzing the environmental governance impact on Chinese companies’ performance

Frontiers in Energy Research
This study explores the impact of ESG ratings on corporate performance, focusing on achieving sustainable development and corporate sustainability through innovation within the context of high-quality global economic growth.
Sidi Chen, Min Fan
doaj   +1 more source

Do ESG Rating Agencies Improve ESG Performance?

Journal of Business Ethics
Abstract We examine the effect of coverage by ESG rating agencies on firm ESG performance. We find that, when firm ESG coverage intensifies, its toxic emissions decline and its outstanding ESG ratings improve. ESG coverage is associated with fewer government enforcement actions for environmental and social violations and higher institutional ...
Natalya Bikmetova, Christo A. Pirinsky
openaire   +1 more source

Metal–Organic Frameworks for Gaseous Pollutant Management: From Capture to Neutralization and Reutilization

Advanced Functional Materials, EarlyView.
This review maps how MOFs can manage hazardous gases by combining adsorption, neutralization, and reutilization, enabling sustainable air‐pollution control. Covering chemical warfare agent simulants, SO2, NOx, NH3, H2S, and volatile organic compounds, it highlights structure‐guided strategies that boost selectivity, water tolerance, and cycling ...
Yuanmeng Tian, Zeyu Tao, Kaikai Ma, Xiaoliang Wang, Bo Yu, Yiu Wan Yip, Zhijie Chen, Jin Shang, Bin Fei   +8 more
wiley   +1 more source

ESG ratings and firm performance: The moderating role of ESG rating disagreement

Borsa Istanbul Review
We examine the impact of ESG rating disagreement on the relationship between ESG ratings and firm performance. We find that ESG ratings are negatively associated with firm performance.
Chengcheng Liu, Qianhui Wu, Yu-En Lin
doaj   +1 more source

Spin‐Crossover Confinement in Mesoporous Matrices Enables Tunable Porosity for Molecular Sensing

Advanced Materials Interfaces, EarlyView.
The integration of hierarchically organized porous frameworks with spin‐crossover nanodomains enables cooperative interactions across multiple length scales. This hybrid design merges dynamic molecular switching with tunable porosity, yielding materials whose structural and functional responses are actively modulated by confinement and guest uptake ...
Lucia B. Pizarro, Matias Rafti, Annette Andrieu‐Brunsen, Marcelo Ceolín   +3 more
wiley   +1 more source

Does ESG Matter for Unlisted Companies in the Agri‐Food Industry? Evidence From Japan's Unlisted Agri‐Food Companies

Agribusiness, EarlyView.
ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley   +1 more source