Results 21 to 30 of about 3,245 (277)

External governance monitoring and corporate behavior: Impact of negative media coverage pressure on ESG rating divergence

Borsa Istanbul Review
From a global warming perspective, an enterprise's environmental, social, and governance (ESG) performance and disclosure have received significant attention from external stakeholders, e.g., green investors.
Asif Ali, Farman Ali
doaj   +1 more source

ESG ratings inconsistency and its effects on information in capital market

China Accounting and Finance Review
This study explores how inconsistency in environmental, social and governance (ESG) ratings affects the information environment of publicly traded companies in emerging markets.
Jiarong Li, Xingzi Ren, Nan Yang, Zhen Xu   +3 more
doaj   +1 more source

DIVERGENCE REGARDING ESG. A BIBLIOMETRIC ANALYSIS [PDF]

Management of Sustainable Development
ESG criteria serve as a cornerstone for sustainable business practices, but the growing emphasis on sustainability has led to a surge in ESG rating providers, introducing significant challenges.
VASIU Diana Elena
doaj   +1 more source

ESG rating disagreements and stock price crash risk: can distraction, regional digital economy and corporate intelligence maturity play important roles? [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose – ESG issues are gaining increasing attention from investors, but the environmental, social and governance (ESG) rating disagreement caused by different standards of rating agencies misleads investors' investment decisions.
Yiyuan Li
doaj   +1 more source

Does ESG rating divergence affect the disclosure behavior of key audit matters?

International Review of Economics & Finance
Divergent assessments of a firm's ESG performance by different rating agencies can amplify market perception gaps and create conflicts among stakeholder objectives.
Jiaojiao Li, Ying Zhang
doaj   +1 more source

Divergent ESG-ratings and their impact on corporate financial performance evidence from Europe [PDF]

, 2022
In recent years, stakeholders' interests in companies' socially and responsible behavior have increased significantly. The evolving focus on sustainability within the business has led to several companies implementing ESG aspects as part of their ...
Jacobsen, Ida Molberg
core  

The Impact of Environment, Social and Governance (ESG) Rating Differences on Audit Opinions [PDF]

SHS Web of Conferences
In recent years, Environment, Social and Governance (ESG) rating has gradually become a new trend in the market investment evaluation. The differences in ESG rating lead to the increase of mom-standard audit opinions issued by auditors, which causes ...
Wu Jieyi, Wu Yixuan
doaj   +1 more source

Revisiting the Relationship of CSR and Corporate Philanthropy by Using Alignment Theory [PDF]

, 2015
Both, CSR and corporate philanthropy are expressions of the interferences between the company and its societal environment. However, the question of the relationship between CSR and corporate philanthropy remains unclear.
Stühlinger, Sara, von Schnurbein, Georg
core  

Sustainable Materials Design With Multi‐Modal Artificial Intelligence

Advanced Science, EarlyView.
Critical mineral scarcity, high embodied carbon, and persistent pollution from materials processing intensify the need for sustainable materials design. This review frames the problem as multi‐objective optimization under heterogeneous, high‐dimensional evidence and highlights multi‐modal AI as an enabling pathway.
Tianyi Xu, Tianshuo Wei, Yan Ge, Bo Peng, Yue Li, Maolin Wang, Peng Wen, Chao Yang, Ye Wei   +8 more
wiley   +1 more source

Voluntary ESG information disclosure on social media and ESG rating divergence: evidence from Sina Weibo

China Journal of Accounting Research
This paper examines the impact of firms’ voluntary ESG disclosures on social media on ESG rating divergence using data from China’s Sina Weibo. The results show that social media disclosure of ESG information alleviates ESG rating divergence, supporting ...
Wenfei Li, Yiyan Le
doaj   +1 more source