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Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Does the Market Value Corporate ESG Ratings? A Complex System Driven by Institutional Investors
SystemsAgainst the backdrop of China’s dual-carbon goals and the growing emphasis on sustainable development, ESG information has become an important non-financial signal in capital markets; yet whether and how it is priced by investors remains unclear. Using a
Changjiang Zhang +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study addresses a significant research gap in the literature by systematically reviewing and synthesizing the interplay between social dynamics, environmental changes, and organizational innovation. Although prior research has explored these dimensions in isolation, the integrative framework remains lacking.
Gagan Deep Sharma +4 more
wiley +1 more source
A new rating of sustainability based on the Morningstar Sustainability Rating
European Research on Management and Business Economics, 2023 Nowadays, investors seek beyond the financial performance of their investments, including Environmental, Social, and Governance (ESG) criteria in the decision-making process. To this effect, there are currently suppliers who offer different methodologies
Maria-Teresa Sorrosal-Forradellas +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang +5 more
wiley +1 more source
The Link Between ESG Reporting Quality and Accounting Measures of Firm-Level Performance
Jurnal Dinamika AkuntansiPurpose: 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
No Small Change: Pension Funds and Corporate Engagement [PDF]
, 2008 [Excerpt] At its best corporate engagement offers a long-term view of value that both promotes higher environmental, social, and governance standards and adds share value, thus providing long-term benefits to future pension beneficiaries. At its worst it
Hebb, Tessa
core +1 more source
When situativity meets objectivity in peer-production of knowledge:the case of the WikiRate platform [PDF]
, 2018 PurposeThe purpose of this paper is to further the debate on Knowledge Artefacts (KAs), by presenting the design of WikiRate, a Collective Awareness platform whose goal is to support a wider public contributing to the generation of knowledge on ...
De Paoli, Stefano +1 more
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato +3 more
wiley +1 more source
The Impact of Equity Engagement Evaluating the Impact of Shareholder Engagement in Public Equity Investing [PDF]
, 2014 Over the last decade, growing numbers of investors have become increasingly concerned with the environmental and social impact of their investments across asset classes.
Becky Johnson +4 more
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