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Journal articles on the topic 'Environmental, social and governance (ESG) assurance'

Author: Grafiati

Published: 10 December 2022

Last updated: 28 January 2023

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1

Soh, Dominic S. B., and Nonna Martinov-Bennie. "Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting." Managerial Auditing Journal 30, no. 1 (2015): 80–111. http://dx.doi.org/10.1108/maj-08-2014-1075.

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Purpose – The purpose of this paper is to investigate the nature and extent of internal audit functions’ (IAFs) involvement in environmental, social and governance assurance (ESG) and consulting in Australia. To identify emerging priorities, and the profession’s capacity to respond to these, the paper also explores internal audit practitioners’ perceptions of the current and future importance of these issues and the adequacy of their skills and expertise in meeting the challenges associated with their involvement in these areas. Design/methodology/approach – Data were collected from 100 Chief

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Eulerich, Marc, Annika Bonrath, and Vanessa Isabell Lopez Kasper. "Internal auditor’s role in ESG disclosure and assurance: An analysis of practical insights." Corporate Ownership and Control 20, no. 1 (2022): 78–86. http://dx.doi.org/10.22495/cocv20i1art7.

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Using survey data of 107 internal auditors, we provide empirical evidence about internal auditor’s role in environmental, social, and governance (ESG) disclosure and assurance. So far, academics and practitioners have not agreed on the responsibilities of internal auditing in ESG matters. Our regression results give evidence for organizations’ and internal audit functions’ (IAFs) ESG maturity being associated with ESG reporting, while IAFs’ involvement in ESG shows a significant association with assurance of ESG reports. Our results support the notion that the environmental pillar is perceived

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Cheng, Mandy M., Wendy J. Green, and John Chi Wa Ko. "The Impact of Strategic Relevance and Assurance of Sustainability Indicators on Investors' Decisions." AUDITING: A Journal of Practice & Theory 34, no. 1 (2014): 131–62. http://dx.doi.org/10.2308/ajpt-50738.

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SUMMARY In this study, we report two 2 × 2 between-subjects experiments that investigate the effect of strategic relevance of reported sustainability information and its assurance on nonprofessional investors' investment decisions. The first experiment manipulates strategic relevance of reported environmental, social, and governance (ESG) indicators between “high” and “low” by varying the company strategy (sustainability-based differentiation strategy versus cost leadership strategy unrelated to sustainability). The second experiment manipulates the strategic alignment of the ESG indicators (h

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Sibarani, Samuel. "ESG (Environmental, Social, and Governance) Implementation to Strengthen Business Sustainability Pt. Migas–North Field." European Journal of Business and Management Research 8, no. 1 (2023): 147–50. http://dx.doi.org/10.24018/ejbmr.2023.8.1.1798.

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ESG implementation is one of factors in establishing a sustainable business. Businesses in Indonesia also need to implement ESG to achieve net zero emissions by 2026. This study describes the implementation of ESG (Environmental, Social, and Governance) to strengthen PT. Migas–North Field. This qualitative study uses an interview technique with 5 employees of PT Migas. This study focuses on the implementation of 30 indicators from ESG Reporting Guide 2.0. The findings show, in the environmental aspect, the indicators that have been practiced in the company consist of GhG emission, emission int

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Indyk PhD, FCCA, Magdalena. "The Importance of the ESG Factors and Their Potential Impact on an Audit of a Financial Statement." International Business & Economics Studies 4, no. 3 (2022): p1. http://dx.doi.org/10.22158/ibes.v4n3p1.

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This review paper aims to determine the potential impact of Environmental, Social, and Corporate Governance (ESG) factors on an audit of a financial statement. For this reason, a triangle of implications has been proposed, i.e., for: (1) audit clients whose business activity is reflected in a financial statement; (2) a financial statement; and (3) audit firms which perform an audit. The evidence represents a collection of a) scientific articles, b) publications offered by professional accounting bodies and consulting firms, and c) relevant standards and legal regulations. The paper finds that

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Tînjală, Diana-Maria, Lavinia Mirela Pantea, and Alexandru Buglea. "2010-2014: A Comparative Evolution of Sustainability Reporting and Its Assurance in Europe and the U.S.A." Timisoara Journal of Economics and Business 8, s1 (2015): 48–69. http://dx.doi.org/10.1515/tjeb-2015-0004.

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Abstract The concept of sustainability has evolved to encompass environmental, social and governance issues regarding corporate behaviour. For the last few years, stakeholders have begun putting pressure on companies to report on sustainability issues. Several national and international regulations and standards have been adopted to guide companies in their reporting. To ensure the accuracy and comparability of non-financial data needed for the stakeholders' decision making process, there is an increasing preference for the external assurance of sustainability reporting. The internationally re

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Del Giudice, Alfonso, and Silvia Rigamonti. "Does Audit Improve the Quality of ESG Scores? Evidence from Corporate Misconduct." Sustainability 12, no. 14 (2020): 5670. http://dx.doi.org/10.3390/su12145670.

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One of the main controversial aspects of sustainability metrics relies on the accuracy, transparency, and reliability of the information at the basis of environmental, social and governance (ESG) scores. This paper investigates whether firms that have their ESG reporting audited by independent firms exhibit a higher quality of ESG scores. We performed an analysis investigating the change in ESG scores following the unveiling of a corporate misconduct. We documented that, overall, no significant ESG score adjustment occurs after the scandal becomes public, thus, implying that rating agencies pr

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Vander Bauwhede, Heidi, and Philippe Van Cauwenberge. "Determinants and Value Relevance of Voluntary Assurance of Sustainability Reports in a Mandatory Reporting Context: Evidence from Europe." Sustainability 14, no. 15 (2022): 9795. http://dx.doi.org/10.3390/su14159795.

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This paper investigates the determinants of sustainability report (SR) assurance and whether this assurance is value relevant within the context of the European Union (EU), where, under the Non-Financial Reporting Directive (NFRD), sustainability reporting is mandatory for large public interest entities (PIE) as of fiscal year 2017. Using a sample of 1832 firm-year observations from 660 European listed companies over the period 2017–2020, the results of a logistic regression analysis indicate that firm size, environmental, social and governance (ESG) performance and industry affiliation are im

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Usman, Berto, Oscar Tiago Fontes Bernardes, and Paulus Sulluk Kananlua. "On the Nexus Between CSR Practices, ESG Performance, and Asymmetric information." Gadjah Mada International Journal of Business 22, no. 2 (2020): 151. http://dx.doi.org/10.22146/gamaijb.54053.

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The purpose of this paper is to test the relationship of CSR practice–asymmetry information and ESG performance–asymmetry information. We conjecture that there might be a particular role where the disclosure of non-financial information is deemed useful in truncating the level of asymmetry information. Using the data from two different countries, Indonesia (Asia) and Portugal (Europe), we extracted 37 companies with time period of observation ranges from 2012 to 2016. To manifest the empirical test, we use CSR report (CSR_Rep), CSR committee (CSR_com), CSR assurance (CSR_ass) and GRI adoption

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Ochi, Nobuhito. "Comprehensive research on corporate disclosure theory." Impact 2021, no. 2 (2021): 65–67. http://dx.doi.org/10.21820/23987073.2021.2.65.

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Incorporating the dynamics of capital markets into the driving force, starting from comparable ESG (environmental, social and governance) information, will contribute to the circulation of the ecosystem that connects business and a sustainable society. Professor Nobuhito Ochi, Department of Policy Studies, Shobi University, Japan, is deepening research toward the realization of an ESG ecosystem, with a basic perspective of improving market discipline for corporate activities related to ESG and leveraging the improvement of comparability of non-financial information. Ochi's work comprehensively

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Pasko, Oleh, Fuli Chen, Tetyana Kuts, Inna Sharko, and Natalia Ryzhikova. "Sustainability reporting nexus to corporate governance in scholarly literature." Environmental Economics 13, no. 1 (2022): 61–78. http://dx.doi.org/10.21511/ee.13(1).2022.06.

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Sustainability reporting has become a practice of the majority and is decided by boards of directors as the supreme governing body in the decision-making process of companies. The paper provides a high-view picture and visualizes research to portray the historical shifts in sustainability reporting nexus to corporate governance through an analysis utilizing CiteSpace software on 935 articles published in Web of Science Core Collection from 2009 to 2021.The number of papers in the area has expanded, especially since 2013 (a branching point), while the study determines a type of bifurcation spot

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Simoni, Lorenzo, Laura Bini, and Marco Bellucci. "Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries." Meditari Accountancy Research 28, no. 6 (2020): 1059–87. http://dx.doi.org/10.1108/medar-03-2019-0462.

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Purpose The purpose of this study is to extend existing knowledge on the determinants of sustainability report (SR) assurance practices. Four different theories – stakeholder theory, institutional theory, signaling theory and legitimacy theory – are used to formulate several hypotheses regarding the main factors that can influence a company’s decision to assure its SRs. Design/methodology/approach Using a sample of 417 listed organizations based in different European countries over five years, the effects of stakeholder commitment, country orientation toward sustainability, firm environmental

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Sawada, Hiroyuki, Yoshihiro Nakabo, Yoshiyuki Furukawa, et al. "Digital Tools Integration and Human Resources Development for Smart Factories." International Journal of Automation Technology 16, no. 3 (2022): 250–60. http://dx.doi.org/10.20965/ijat.2022.p0250.

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Promoting digital transformation (DX) and realizing smart factories have become critical for manufacturing companies to meet increasing demands such as short-term delivery, quality assurance, and environmental, social, and corporate governance (ESG) as well as to improve productivity and quality of work (QoW). To this end, digital tools should be provided for practical application in the preparation of the environments in which the companies can learn and study how to use digital technologies and tools by trial and error, while developing human resources for utilizing them for their own proble

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Garzón-Jiménez, Renato, and Ana Zorio-Grima. "Effects of Carbon Emissions, Environmental Disclosures and CSR Assurance on Cost of Equity in Emerging Markets." Sustainability 13, no. 2 (2021): 696. http://dx.doi.org/10.3390/su13020696.

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The objective of the paper is to empirically test the relation between carbon emissions, environmental disclosures, assurance of sustainability reports and firms’ Cost of Equity (COE) measured by an Ex-Ante proxy model. The methodological approach uses the Generalized Method of Moments (GMM) required to control endogeneity problems using a sample of 929 firms that are included in the Morgan Stanley Emerging Market Index. The data panel includes 5328 observations from 30 emerging countries covering the period 2014 to 2019. Our results indicate that firms with higher carbon emissions have higher

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Makarenko, Inna, Victor Sukhonos, Iryna V. Zhuravlyova, Sergiy Legenchuk, and Olga Szołno. "Sustainability reporting assessment for quality and compliance: the case of Ukrainian banks’ management reports." Banks and Bank Systems 15, no. 2 (2020): 117–29. http://dx.doi.org/10.21511/bbs.15(2).2020.11.

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Management report is a new form of sustainability reporting (SR) in Ukraine, and its assessment for quality of environmental, social and governance (ESG) criteria disclosure and compliance among banks plays a crucial role for auditors in the verification process. The Quality and Compliance Bank Management Reports (Q&amp;amp;C BMR) Index methodology was developed for this purpose. The methodology includes a range of formal, content, assurance and disclosure scorings. According to the results of a continuous assessment of these management reports of 75 state, private and foreign-owned banks

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Wong, Woei Chyuan, Abd Halim Ahmad, Shamsul Bahrain Mohamed-Arshad, Sabariah Nordin, and Azira Abdul Adzis. "Environmental, Social and Governance Performance: Continuous Improvement Matters." Malaysian Journal of Economic Studies 59, no. 1 (2022): 49–69. http://dx.doi.org/10.22452/mjes.vol59no1.3.

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This paper examines the determinants of Malaysian listed firms’ environmental, social and governance (ESG) performance during the period 2005–2018. We focus on individual firms’ continuous efforts to improve their ESG scores once they are ESG rated. Panel fixed effect results reveal that the number of years since a firm was first included in Bloomberg’s ESG score is positive and significantly related to its ESG performance. We interpret this as evidence of firms’ deliberate efforts to improve their ESG scores once they fall under the radar of a third-party ESG rating agency. This finding under

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Fiorillo, Celso Antonio Pacheco. "ESG (ENVIRONMENTAL, SOCIAL AND CORPORATE GOVERNANCE)." Revista Direitos Culturais 17, no. 41 (2022): 207–23. http://dx.doi.org/10.20912/rdc.v17i41.714.

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Ao adotar a sigla ESG, como uma forma de publicidade de maneira indevida e mesmo ilegal no sentido de tornar possível a venda e entrega de produtos aos consumidores ou outras empresas sem adotar efetivamente as melhores práticas ambientais, sociais e de governança (greenwashing) as empresas, que adotam referidas “táticas”, violam o sistema constitucional bem como as regras estabelecidas pela lei 8078/90 na medida em que usam de publicidade poribida por lei (Art. 37. É proibida toda publicidade enganosa ou abusiva). Referida “tática”, portanto tem balizamento objetivo em nosso País condicionand

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Camilleri, Mark Anthony. "Environmental, social and governance disclosures in Europe." Sustainability Accounting, Management and Policy Journal 6, no. 2 (2015): 224–42. http://dx.doi.org/10.1108/sampj-10-2014-0065.

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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’s directives on ESG reporting by introducing intelligent, substantive and reflexive regulations. Design/methodology/approach – Following a review of EU publications and relevant theoretical underpinnings, this paper reports on the EU member states’ national policies for ESG reporting and disclosures. Findings – The EU has recently revised a number

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Suttipun, Muttanachai, and Parnicha Dechthanabodin. "Environmental, Social and Governance (ESG) Committees and Performance in Thailand." Asian Journal of Business and Accounting 15, no. 2 (2022): 205–20. http://dx.doi.org/10.22452/ajba.vol15no2.7.

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Manuscript type: Research paper Research aims: The study aims to investigate the extent and level of environmental, social and governance (ESG) performance of listed companies in Thailand, and test for the relationship between ESG committees and performance. Design/methodology/approach: Using the top 100 Thai listed companies (364 firm-year observations) from the Stock Exchange of Thailand (SET), the corporate annual reports during 2018 to 2021 are used to collect ESG board committee characteristics, while ESG performance is collected and measured by ESG scores from S&P Capital IQ and Capi

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Ribeiro, Thiago de Luca, and Anderson Antônio de Lima. "Environmental, Social and Governance (ESG): Mapeamento e Análise de Clusters." RGC - Revista de Governança Corporativa 9, no. 1 (2022): e0120. http://dx.doi.org/10.21434/iberoamericanjcg.v9i1.120.

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Objetivo: O objetivo deste estudo foi mapear e analisar as principais correntes teóricas de base e de fronteira acerca da pesquisa internacional em Environmental, Social e Governance (ESG). Adicionalmente, também foram analisados quais autores, periódicos e países são mais ativos na pesquisa internacional de ESG. Método: Foi efetuada uma análise bibliométrica focada em análises de cocitação e de acoplamento bibliográfico, com técnicas de análise fatorial exploratória e mapeamento gráfico através de clusterização. A amostra contemplou 405 artigos publicados até dezembro de 2021 e indexados no b

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Samina Rooh, Muhammad Zahid, Muhammad Farooq Malik, and Muhammad Tahir. "Corporate Governance Characteristics and Environmental, Social & Governance (ESG) Performance: Evidence from the Banking Sector of Pakistan." Journal of Business & Tourism 7, no. 1 (2021): 35–50. http://dx.doi.org/10.34260/jbt.v7i1.218.

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The purpose of the paper is to examine the impact of corporate governance on environmental, social, and governance (ESG) performance.This paper alsoinvestigates the influence of corporate governance on environmental, social, and governance (ESG) disclosure.The majority of previous empirical research studies have either centered on ESG disclosure in developed economies, but the present problem concerning the corporate sector is defining the role of corporate governance in improving ESG performance inthe banking sectors of Pakistan.This paper is based on quantitative and secondary data approache

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Harymawan, Iman, Fajar Kristanto Gautama Putra, Bayu Arie Fianto, and Wan Adibah Wan Ismail. "Financially Distressed Firms: Environmental, Social, and Governance Reporting in Indonesia." Sustainability 13, no. 18 (2021): 10156. http://dx.doi.org/10.3390/su131810156.

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This study examines the relationship between financial distress and environmental, social, and governance (ESG) disclosure. We hypothesize that financially distressed firms are tempted to enhance ESG disclosure as it provides higher performance in terms of financial and market perspectives. ESG disclosure needs substantial resources, which financially distressed firms may not be able to provide. In Indonesian settings, we find that financially distressed firms have lower ESG disclosure quality than non-distressed firms. Our results are robust due to lagged variable, Heckman’s two stages, and c

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Zhang, Xinying, Cun Zhou, and Shiyun Zhang. "The Environmental, Social and Governance (ESG) Responsibilities of Landscape Architecture Firms." E3S Web of Conferences 143 (2020): 02045. http://dx.doi.org/10.1051/e3sconf/202014302045.

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ESG performance has a positive influence on the long-term sustainable development of both the firm and the society. LA is concerned about the relationship among humans, the buit, and nutural environments, so it is of especial importance to study what LA firms are supposed to do in ESG practice. This paper made a detailed discussion about each of the ESG responsibilities of LA firms respectively in accordance with the distinctive firm characteristics of the LA industry. This study might have two possible implications for the literature on ESG: (1) an industry-based approach to the study of ESG

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Sinha, Ria, and Mani Juneja. "Environmental, Social, Governance Financing Goals in Post-COVID-19 World." Journal of Resources, Energy and Development 17, no. 2 (2022): 31–40. http://dx.doi.org/10.3233/red-170203.

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The paper is based on the increased importance of environmental, social, and governance factors in the present-day investing, especially in the COVID-19 pandemic period. The increased trends are not only witnessed in developed economies but also evident in developing economics like India. The possible reasons are attributable to enhanced risk awareness and sensitivity of institutional investors towards ESG issues, thereby, leading to price discovery of ESG factors through increased integration in investment portfolios. The need for prioritizing social investments is clear, especially after the

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Plastun, Alex, Inna Makarenko, Yulia Yelnikova, and Serhiy Makarenko. "Environmental, social and governance investment standardization: moving towards sustainable economy." Environmental Economics 10, no. 1 (2019): 12–22. http://dx.doi.org/10.21511/ee.10(1).2019.02.

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This paper is devoted to the investigation of environmental, social and governance investment (investment with ESG criterion) normative base in the context of standardization process in sustainable economy financing. Complexity of such standardization and the lack of commonly accepted regulations, indexes metrics are under discussions of scholars, which encourage the need for clear guidance in ESG investment. 651 sustainability rating products and more than 300 investment policy instruments in different countries show the need for classifying the ESG standards. The solution of this scientific

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Saxena, Archana, Rajesh Singh, Anita Gehlot, et al. "Technologies Empowered Environmental, Social, and Governance (ESG): An Industry 4.0 Landscape." Sustainability 15, no. 1 (2022): 309. http://dx.doi.org/10.3390/su15010309.

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Currently, sustainability is a vital aspect for every nation and organization to accomplish Sustainable Development Goals (SDGs) by 2030. Environmental, social, and governance (ESG) metrics are used to evaluate the sustainability level of an organization. According to the statistics, 53% of respondents in the BlackRock survey are concerned about the availability of low ESG data, which is critical for determining the organization’s sustainability level. This obstacle can be overcome by implementing Industry 4.0 technologies, which enable real-time data, data authentication, prediction, transpar

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Ruan, Lei, and Heng Liu. "Environmental, Social, Governance Activities and Firm Performance: Evidence from China." Sustainability 13, no. 2 (2021): 767. http://dx.doi.org/10.3390/su13020767.

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Increasingly noticeable environmental and risk problems have made more and more companies and regulatory agencies realize the importance of environmental, social, and governance (ESG) activities. However, on the question that whether ESG activities have promoted or reduced firm performance, there is still no consensus. Especially for China, a representative country in emerging markets whose corporate ESG activities are still in their infancy and related systems and regulatory measures not complete, its theoretical and practical circles more urgently need to know an accurate answer to this ques

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Asvathitanont, Chayakrit, and Nopphon Tangjitprom. "The Performance of Environmental, Social, and Governance Investment in Thailand." International Journal of Financial Research 11, no. 6 (2020): 253. http://dx.doi.org/10.5430/ijfr.v11n6p253.

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The environmental, social, and governance (ESG) investment has evolved from the concept of socially responsible investing (SRI) starting in the period concerned with the civil rights movement and social responsibility. The concept of socially responsible investing has evolved into sustainable investment focusing on the companies that show concerns about environmental, social, and governance (ESG). This study aims to investigate the performance of ESG investment in the Stock Exchange of Thailand based on the list of companies with good performances in environmental, social and governance known

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Atan, Ruhaya, Md Mahmudul Alam, Jamaliah Said, and Mohamed Zamri. "The impacts of environmental, social, and governance factors on firm performance." Management of Environmental Quality: An International Journal 29, no. 2 (2018): 182–94. http://dx.doi.org/10.1108/meq-03-2017-0033.

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Purpose The ESG factor, which consists of environmental, social, and governance factors, represents the non-financial performance of a company. United Nations Principles for Responsible Investment invites investors to consider ESG issues when evaluating the performance of any company. Moreover, nowadays, the contribution of corporations towards sustainable development is a major concern of investors, creditors, government, and other environmental agencies. Therefore, the purpose of this paper is to examine the impact of ESG factors on the performance of Malaysian public-limited companies (PLC)

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Aboud, Ahmed, and Ahmed Diab. "The financial and market consequences of environmental, social and governance ratings." Sustainability Accounting, Management and Policy Journal 10, no. 3 (2019): 498–520. http://dx.doi.org/10.1108/sampj-06-2018-0167.

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Purpose This study aims to examine the combined impact of environmental, social and governance (ESG) ratings on the market and financial performance of Egyptian companies during the period from 2007 to 2016 and, thereby, determines the influence of the recent political revolutions –that broke out in the MENA region in early 2011 – on the association between ESG practices and corporate performance. Design/methodology/approach The present work uses data from the S&P/EGX ESG index, which is the first of its kind in the MENA region. The ESG index is designed to increase the profile of companie

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ŞEKER, Yasin, and Evren ŞENGÜR. "ENVIRONMENTAL SOCIAL AND CORPORATE GOVERNANCE (ESG) PERFORMANCE: AN INTERNATIONAL STUDY." Muhasebe ve Vergi Uygulamaları Dergisi 15, no. 2 (2022): 349–87. http://dx.doi.org/10.29067/muvu.1066216.

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There has been a significant increase in demand for companies' environmental, social, and corporate governance performance in recent years. Companies voluntarily disclose this information, which is classified as non-financial information for them. The importance of disclosing this information varies by country. The aim of this study is to examine the averages of the companies' ESG scores at the country level. Within the framework of the criteria determined for this purpose, the country averages were determined over the ESG performances of the companies in 2009. The study included 35 different

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Cek, Kemal, and Serife Eyupoglu. "DOES ENVIRONMENTAL, SOCIAL AND GOVERNANCE PERFORMANCE INFLUENCE ECONOMIC PERFORMANCE?" Journal of Business Economics and Management 21, no. 4 (2020): 1165–84. http://dx.doi.org/10.3846/jbem.2020.12725.

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The purpose of this paper is to evaluate the influence of environmental, social and governance performance on the economic performance of the Standard & Poor’s 500 companies. Structural equation modeling and linear regression have been utilized to measure the overall and individual influence of environmental, social and governance (ESG) performance on economic performance using longitudinal data comprising the years from 2010 to 2015. The overall ESG model had a significant relationship on economic performance. Furthermore, the findings of this study show that social and governance perform

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Yeoh, Peter. "Sustainability of Environmental, Social and Governance The Sustainability of Environmental, Social and Governance (ESG) Reporting in the US and the UK." Business Law Review 42, Issue 6 (2021): 272–81. http://dx.doi.org/10.54648/bula2021038.

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Regardless of the controversy over the impact of environmental, social and governance (ESG) issues on the fates or fortunes of business corporations, calls whether from policymakers (I. Mirza, ‘Congress a step closer to making corporate ESG disclosure mandatory’ (2021), JD Supra, 28 June 2021, https://www.jdsupra.com/legalnews/congress-a-step-closer-tomaking- 9721287/ (accessed 8 Aug. 2021), social advocates (J. Jaeger, ‘Activist investor win at ExxonMobil should be wake-up call for companies’ (2021), Compliance Week, 15 June 2021, https://www.complianceweek.com/boards-andshareholders/ activis

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Linnenluecke, Martina K. "Environmental, social and governance (ESG) performance in the context of multinational business research." Multinational Business Review 30, no. 1 (2022): 1–16. http://dx.doi.org/10.1108/mbr-11-2021-0148.

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Purpose This paper aims to examine the state of research on environmental, social and governance (ESG) performance in the context of multinational business research. This paper discusses research progress as well as various issues and complexities associated with using ESG ratings in cross-country studies and for assessing the performance of multinational enterprises (MNE) and emerging market multinationals (EMNEs). Design/methodology/approach The paper identifies emerging literature that focuses on tracking the development and uptake of ESG ratings in the international context. It discusses t

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Aboud, Ahmed, and Ahmed Diab. "The impact of social, environmental and corporate governance disclosures on firm value." Journal of Accounting in Emerging Economies 8, no. 4 (2018): 442–58. http://dx.doi.org/10.1108/jaee-08-2017-0079.

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PurposeThe purpose of this paper is to examine the impact of environmental, social, and governance (ESG) practices disclosure and firm value in the Egyptian context. This is done through investigating the influence of being listed and ranked in the Egyptian Corporate Responsibility Index on firm value during the period starting from 2007 to 2016.Design/methodology/approachUsing univariate and multivariate analyses, the findings support the economic benefits of ESG disclosures.FindingsThe authors find that firms listed in the ESG index have higher firm value, and that there is a positive associ

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Triyani, Agus, and Suhita Whini Setyahuni. "PENGARUH KARAKTERISTIK CEO TERHADAP PENGUNGKAPAN INFORMASI ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG)." Jurnal Ekonomi dan Bisnis 21, no. 2 (2020): 72. http://dx.doi.org/10.30659/ekobis.21.2.72-83.

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This study intends to examine the effect of CEO characteristics on environmental, social, and governance (ESG) disclosure. We took sample by using pusposive technique in� public listed companies in Indonesia during 2012-2017 periods. A total of 159 firms-years observations were included in the sample. The results indicate that CEO�s tenure and CEO�s age impact ESG disclosure negatively, while educational background impact ESG disclosure positively. Our findings provide new evidence on the role of CEO on companies�s sustainability performance. The findings are expected to be able to ensure the

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Teng, Xiaodong, Yanzhi Wang, Aiguo Wang, Bao-Guang Chang, and Kun-Shan Wu. "Environmental, Social, Governance Risk and Corporate Sustainable Growth Nexus: Quantile Regression Approach." International Journal of Environmental Research and Public Health 18, no. 20 (2021): 10865. http://dx.doi.org/10.3390/ijerph182010865.

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Despite a huge body of literature revealing that the effect of environmental, social and governance (ESG) scores on a firms’ financial performance and value, it lacks the empirical research on the nexus between corporate sustainable growth and ESG risk in the existing research. The paper aims to examine the nexus between ESG risk and corporate sustainable growth. This study utilizes a quantile regression approach to explore how ESG risk affects corporate sustainable growth (proxied by sustainable growth rate, SGR). The ordinary least squares estimation results confirm that ESG significantly ne

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Zhao, Yan, Ehsan Elahi, Zainab Khalid, Xuegang Sun, and Fang Sun. "Environmental, Social and Governance Performance: Analysis of CEO Power and Corporate Risk." Sustainability 15, no. 2 (2023): 1471. http://dx.doi.org/10.3390/su15021471.

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This study explores the relationship between a company’s Environmental, Social, and Governance (ESG) performance, and corporate risk. Moreover, the study emphasizes how CEO power moderates this relationship. Using a sample of Chinese A-share listed enterprises from 2011 to 2018, it is found that better ESG performance can reduce firms’ risk. The negative relationship between ESG performance and corporate is stronger for the company with greater CEO power. This link is weaker for state-owned firms and stronger for firms with lower institutional investor holdings. Furthermore, ESG performance ma

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Harnos, Rafael. "ESG (Environmental Social Governance) beim Vertrieb von Finanzprodukten." Zeitschrift für das gesamte Bank- und Börsenwesen 70, no. 12 (2022): 882. http://dx.doi.org/10.47782/oeba202212088201.

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Hammami, Ahmad, and Mohammad Hendijani Zadeh. "Audit quality, media coverage, environmental, social, and governance disclosure and firm investment efficiency." International Journal of Accounting & Information Management 28, no. 1 (2019): 45–72. http://dx.doi.org/10.1108/ijaim-03-2019-0041.

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Purpose The purpose of this study is twofold: first, to introduce two determinants of environmental, social and governance (ESG) disclosure transparency, namely, audit quality and public media exposure; and second, to investigate the impact of ESG transparency on firm-level investment efficiency. Design/methodology/approach Ordinary least square (OLS) regressions are applied to explore the relationship between the two variables of interest (audit quality and public media exposure) and ESG transparency on a sample of publicly listed Canadian firms during the period 2008 to 2017. Then, an econom

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Khodijah, Amalia Siti. "The Influence of Environmental, Social, and Governance Performance on Foreign Investment." Journal of Accounting and Investment 24, no. 1 (2022): 64–83. http://dx.doi.org/10.18196/jai.v24i1.16033.

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Research aims: This study aims to investigate the effect of environmental, social, and governance (ESG) performance on foreign investment through corporate reputation.Design/Methodology/Approach: This study’s population was all non-financial companies listed on Indonesia Stock Exchange from 2015 to 2019. Moreover, the hypotheses testing technique used was Two-Stage Least Square (2SLS), with 150 observations distributed in balanced panel data. In addition, additional analysis was conducted to examine how each company paid attention to ESG practices based on its industry classification through d

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Sharipuddin, Syaza Laili, Nur Aeisya Firrzana Mohd Ayub, Nur Aqilla Mahassan, and Memiyanty Abdul Rahim. "Do Environmental, Social and Governance (ESG) Disclosures Affect Islamic Banks Financial." 12th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 12, no. 1 (2021): 89. http://dx.doi.org/10.35609/gcbssproceeding.2021.12(89).

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Currently, businesses are very vulnerable and exposed to the uncertainty that may cause damage to the company. With the ongoing pandemic issue, companies are more concerned about their performance and survival. Companies like banks play a crucial role in the economy since its growth depends on its financial sector's stability regardless of the country. Thus, companies have many approaches and strategies to maintain their business and stay relevant in the corporate world; hence, ESG disclosure comes in handy. According to the Bursa Malaysia Sustainability Reporting Guide (2018), ESG which stand

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Jasni, Nur Syuhada, Haslinda Yusoff, Mustaffa Mohamed Zain, Noreena Md Yusoff, and Nor Syafinaz Shaffee. "Business strategy for environmental social governance practices: evidence from telecommunication companies in Malaysia." Social Responsibility Journal 16, no. 2 (2019): 271–89. http://dx.doi.org/10.1108/srj-03-2017-0047.

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Purpose The present digital era has integrated the conventional telecommunications companies as service providers in this ever-competitive environment. Towards gaining business competitiveness, businesses are operated from the stance of dynamic business model that places focus on both economic activities and, more importantly, value-added benefits. One essential value embedded into business strategies refers to the aspect of sustainability in conjunction to environmental social governance (ESG). Within the context of Malaysia, ESG practices have been expected to grow rapidly in years to come,

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Sharma, Raj Bahadur, Shilpa Lodha, Asha Sharma, Sajid Ali, and Abdalla Mohamed Elmezughi. "Environment, Social and Governance Reporting and Firm Performance: Evidence from GCC Countries." International Journal of Innovative Research and Scientific Studies 5, no. 4 (2022): 419–27. http://dx.doi.org/10.53894/ijirss.v5i4.1006.

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The aim of this research is to investigate the impact of ESG reporting on firm performance, Environment, Social and Governance (ESG) are a triple-bottom-line approach that combines financial gains with adhering to social, governance and environmental norms. In addition, the study's objective is to determine the relationship between ESG disclosure and firm performance in Gulf Cooperation Council (GCC) listed companies. ESG scores and other samples for 91 firms from 6 GCC countries were collected for this purpose over a three-year period from 2019, 2020 and 2021. The sample comprised nine divers

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Li, Jun, and Di (Andrew) Wu. "Do Corporate Social Responsibility Engagements Lead to Real Environmental, Social, and Governance Impact?" Management Science 66, no. 6 (2020): 2564–88. http://dx.doi.org/10.1287/mnsc.2019.3324.

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We construct an event-based outcome measure of firm-level environmental, social, and governance (ESG) impact for public and private firms globally from 2007 to 2015 using data from RepRisk. Then we measure the societal impact of corporate social responsibility (CSR) engagements using participation in the United Nations Global Compact (UNGC) as a proxy. We demonstrate a robust and striking difference between public and private firms: whereas private firms significantly reduce their negative ESG incident levels after UNGC engagements, public firms fail to do so and are more likely to engage in d

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Sugianto, Nurunnisa Ayung Prinika, Carissa Nariswari Riandy, Shafa Fadia Zainavy, and Annisa Ilma Hartikasari. "The Contribution of Environmental, Social, and Governance (ESG) Disclosure to Reduce Investor Asymmetry Information." Proceedings Series on Social Sciences & Humanities 7 (August 24, 2022): 56–61. http://dx.doi.org/10.30595/pssh.v7i.472.

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The aim of this study is to determine whether environmental, social, and governance (ESG) disclosures have an effect on reducing information asymmetry between managers and stock market participants. This study tries to provide a comprehensive analysis of the company's ESG disclosure strategy. The data used in this study were collected from companies listed on the ESG Sector Leaders BEI KEHATI (ESGSKEHATI) and ESG Quality 45 IDX KEHATI (ESGQKEHATI). The findings show that ESG disclosure reduces stock market asymmetry. From these results, ESG disclosure strengthens the informativeness of environ

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Alsayegh, Maha Faisal, Rashidah Abdul Rahman, and Saeid Homayoun. "Corporate Economic, Environmental, and Social Sustainability Performance Transformation through ESG Disclosure." Sustainability 12, no. 9 (2020): 3910. http://dx.doi.org/10.3390/su12093910.

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Within the environmental, social, and governance (ESG) disclosure–corporate sustainability performance (economic, environmental and social; EES) framework, our empirical analysis examined the impact of ESG information disclosure on EES sustainability performance among Asian firms from 2005 to 2017. The positive ESG disclosure–EES sustainability performance relationship found in this study provides evidence that disclosing the implementation of environment and social strategies within an effective system of corporate governance in the organization strengthens corporate sustainability performanc

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Gutiérrez-Ponce, Herenia, Julián Chamizo-González, and Núria Arimany-Serrat. "Spanish companies’ website communication of environmental, social, and governance information." Communication & Society 34, no. 4 (2021): 117–33. http://dx.doi.org/10.15581/003.34.4.117-133.

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This study’s goal is to analyze the website communication of environmental, social, and governance –Environmental Social Governance (ESG)– information by companies on the Madrid Stock Exchange. The empirical descriptive and inferential analysis determines IBEX35 companies’ regulatory compliance in disclosure of non-financial information through examination of their website disclosure of ESG information. Economic-financial information from the Iberian Balance Sheet Analysis System (Sistema de Análisis de Balances Ibéricos (SABI)) database was also used to investigate whether the firms that comm

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Gutiérrez-Ponce, Herenia, Julián Chamizo-González, and Núria Arimany-Serrat. "Spanish companies’ website communication of environmental, social, and governance information." Communication & Society 34, no. 4 (2021): 117–33. http://dx.doi.org/10.15581/003.34.4.117-133.

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This study’s goal is to analyze the website communication of environmental, social, and governance –Environmental Social Governance (ESG)– information by companies on the Madrid Stock Exchange. The empirical descriptive and inferential analysis determines IBEX35 companies’ regulatory compliance in disclosure of non-financial information through examination of their website disclosure of ESG information. Economic-financial information from the Iberian Balance Sheet Analysis System (Sistema de Análisis de Balances Ibéricos (SABI)) database was also used to investigate whether the firms that comm

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Blasingame, Tom. "Survive, Revive, Thrive: Chapter 5: Steering by the Stars." Journal of Petroleum Technology 73, no. 02 (2021): 8–9. http://dx.doi.org/10.2118/0221-0008-jpt.

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The purpose of life is to discover your gift. The work of life is to develop it. The meaning of life is to give your gift away. - David S. Viscott, American psychiatrist Steering by the Stars History is a guide to navigation in perilous times. History is who we are and why we are the way we are. - David McCullough, American historian I recently read a “thought piece” in a major magazine that was a fictional account of how a new CEO would address his or her company’s employees while simultaneously restructuring the company’s units to deal with the pandemic. The fictitious CEO focused on priorit

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