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Essays on ESG disclosure, performance and assurance [PDF]
, 2022 In this dissertation, economic implications of ESG disclosure, performance and assurance are examined in three essays. It is evident in the recent developments that the need for a sustainable and responsible investments is beyond discussion and ...
Abay, Zelalem
core
Empirical Evidence of ESG Disclosure's Impact on Corporate Investment Decision in Indonesia [PDF]
The purpose of this study is to investigate the impact of environmental, social, and governance (ESG) disclosure on corporate investment decisions. Data were collected from annual reports of firms listed in Indonesia Stock Exchange between 2015 and 2020 (
Cahyono, Suham +5 more
core +1 more source
Journal of Accounting and Finance in Emerging EconomiesPurpose: The paper focused on all-inclusive mixture of old and current qualitative and quantitative literature on the link between Environmental, Social, and Governance (ESG) reporting and capital market response in the style of ESG reporting to meet ...
Fakunmoju, Segun Kamoru
doaj +1 more source
ESG REPORTING IN THE REPUBLIC OF MOLDOVA: CHALLENGES AND OPPORTUNITIES IN ALIGNING WITH EUROPEAN AND INTERNATIONAL STANDARDS [PDF]
Eastern European Journal of Regional StudiesThe article examines the level and challenges of ESG (Environmental, Social, Governance) reporting in the Republic of Moldova, in the context of alignment with European regulations and global sustainability trends.
Roman BAHNARU
doaj +1 more source
Understanding ESG reporting drivers: governance mechanisms, firm attributes, and regulatory roles
Cogent Business & ManagementEnvironmental, Social, and Governance (ESG) is a framework used by stakeholders to gauge firms’ ethical and responsible actions, beyond financial data.
Sheela Sundarasen +2 more
doaj +1 more source
Assessment of Polish companies’ preparedness for ESG reporting in the context of its determinants as evaluated by report preparers [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The purpose of this article is to assess the degree and scope of preparedness of Polish companies for Environmental, Social, and Governance (ESG) reporting from the perspective of respondents engaged in environmental reporting, taking into ...
Aleksandra Sulik-Górecka +2 more
doaj +1 more source
Should We Expect Exemplary Integrated Reporting to Increase Organisational ESG Ratings?
, 2018 The aim of this chapter is to assess whether firms which have been recognised for exemplary integrated reporting () should see an increase in their Environmental, Social and Governance (ESG) ratings, or indeed, whether firms that rate highly for their ...
Elaine Conway, Conway, E.
core +1 more source
Biological Diversity, EarlyView.The Transformative Service Ecosystem for Sustainable Operations Management (TSESOM) model reframes operations management as a co‐creative ecosystem shaped by philosophical foundations and macro–meso–micro contexts. Integrating governance, resilience, learning, systems thinking, and interdisciplinary collaboration, TSESOM advances regenerative SDG‐ and ...
Nicholas Catahan
wiley +1 more source
An integrative perspective of environmental, social and governance (ESG) reporting: A conceptual paper [PDF]
, 2015 The motivation of this study stems from the importance of protecting the environment, addressing the social issues related to internal and external stakeholders of companies and also the importance of adhering to good corporate governance.This study ...
Buniamin, Sharifah, Nik Ahmad, Nik Nazli
core
Media Attention to Climate Change and Investor Flows in US Equity Mutual Funds
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates how climate‐related news influences mutual fund investor behaviour in the United States. Although prior research has documented the financial relevance of climate risks, little is known about how media attention to climate change shapes capital allocation across mutual funds.
Laura Andreu +3 more
wiley +1 more source