Critical Evaluation of Environmental, Social and Governance Disclosures of Malaysian Property and Construction Companies [PDF]
There is an increasing demand from stakeholders for higher transparency on environmental, social and governance (ESG) disclosures. Yet not much is known about the state of sustainability reporting in Malaysia especially in the property and construction ...
Siew, Renard Yung Jhien
core +3 more sources
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
doaj +1 more source
Sustainable investment in Turkey 2010 [PDF]
The main objectives of this report are as follows: 1 To understand and provide a review of the current state of the Sustainable Investment (SI) market in Turkey, 2 To identify the drivers and obstacles for sustainable investments, and assess the ...
Ararat, Melsa +4 more
core +1 more source
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
openaire +6 more sources
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
doaj +1 more source
Environmental, social and governance disclosures in Europe [PDF]
Purpose – The purpose of this paper is to shed light on the European Union’s (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU’s member states are ratifying the EU Commission’
Adams, Carol, Camilleri, Mark Anthony
core +1 more source
Effect ESG on Financial Performance
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
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
doaj +1 more source
The Assessment of Real Estate Initiatives to Be Included in the Socially-Responsible Funds [PDF]
The acknowledgment of the ongoing economic and financial crisis involving real estate, creates the need to formulate proposals and scenarios (in real estate) with the characteristics of socially responsible investments.
Battisti, Fabrizio +2 more
core +7 more sources
How does ESG performance affect stock returns? Empirical evidence from listed companies in China
With the increasing attention to sustainable development, environmental, social, and corporate governance (ESG) investment has become an important vehicle for achieving carbon neutrality worldwide.
Xiao-Na Yin, Jing-Ping Li, Chi-Wei Su
doaj +1 more source

