Results 301 to 310 of about 61,820 (355)

Market Interest in Nonfinancial Information [PDF]

open access: yes
George Serafeim   +2 more
core  

Environmental, social, and governance (ESG) performance and financial outcomes: Analyzing the impact of ESG on financial performance

Journal of Environmental Management, 2023
Environmental Social Governance (ESG) investment had entered a phase of rapid development in the past few decades as most nations had put forward "carbon neutral" initiatives. ESG would receive more attention from the industry and academia in a global environment full of uncertainties.
Simin, Chen, Yu, Song, Peng, Gao
exaly   +3 more sources

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 Leaders or Laggards? A Configurational Analysis of ESG Performance

Business & Society, 2023
We draw from resource dependence and institutional theories to explore how board characteristics associated with directors’ capacities to provide resources and legitimacy (i.e., board size, the number of non-executive, interlocking, and female directors) along with regulative, normative, and cultural-cognitive institutional conditions combine to shape
Krista Lewellyn, Maureen Muller-Kahle
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
openaire   +1 more source

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

THE PERFORMANCE OF ESG THEMATIC FUND IN CHINA AND ESG RATINGS

2022
We uses ESG thematic funds to conduct a detailed statistical profile of their operating status in the Chinese market, including the size, the proportion of different investment types, and the characteristics of return and risk. The OLS model is used to empirically analyze the applicability of the Fama-French five-factor model in the Chinese mutual fund
openaire   +1 more source

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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