Relevant bibliographies by topics / Environmental Social Governance (ESG)

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Environmental Social Governance (ESG)'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 April 2022

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Journal articles on the topic "Environmental Social Governance (ESG)"

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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 (May 8, 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 and practical task is based on the developed ESG investment standards system classifications. Proposed classification incorporates such criteria as level of standards adoption, mandatory degree, sectorial specificity, degree of companies’ awareness of responsible activity, ensuring transparency and the benchmarks formation, creating the institutional support of the ESG investment standardization process in sustainable economy and making more grounded investment and regulatory decisions.
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Tarmuji, Indarawati, Ruhanita Maelah, and Nor Habibah Tarmuji. "The Impact of Environmental, Social and Governance Practices (ESG) on Economic Performance: Evidence from ESG Score." International Journal of Trade, Economics and Finance 7, no. 3 (June 2016): 67–74. http://dx.doi.org/10.18178/ijtef.2016.7.3.501.

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Camilleri, Mark Anthony. "Environmental, social and governance disclosures in Europe." Sustainability Accounting, Management and Policy Journal 6, no. 2 (May 5, 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 of tools and instruments for the reporting of financial and non-financial information, including the EU’s modernisation directive, the EU’s directive on the disclosure of non-financial and diversity information, the EU Energy Efficiency Directive, the European pollutant release and transfer register, the EU emission trading scheme, the integrated pollution prevention and control directive, among others. Practical implications – Although all member states are transposing these new EU directives, to date, there are no specific requirements in relation to the type of non-financial indicators that can be included in annual reports. Moreover, there is a need for further empirical evidence that analyse how these regulations may (or may not) affect government entities and big corporations. Social implications – Several EU countries are integrating reporting frameworks that require the engagement of relevant stakeholders (including shareholders) to foster a constructive environment that may lead to continuous improvements in ESG disclosures. Originality/value – EU countries are opting for a mix of voluntary and mandatory measures that improve ESG disclosures in their respective jurisdictions. This contribution indicates that there is scope for national governments to give further guidance to civil society and corporate business to comply with the latest EU developments in ESG reporting. When European entities respond to regulatory pressures, they are also addressing ESG and economic deficits for the benefit of all stakeholders.
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Velte, Patrick. "Institutional ownership, environmental, social, and governance performance and disclosure – a review on empirical quantitative research." Problems and Perspectives in Management 18, no. 3 (September 22, 2020): 282–305. http://dx.doi.org/10.21511/ppm.18(3).2020.24.

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Since the financial crisis of 2008–2009, nonfinancial-related shareholder activism increased, as public interest entities (PIEs) should strengthen their environmental, social, and governance (ESG) activities. This study aims to determine whether institutional ownership (IO) impacts ESG performance and disclosure and vice versa. Moreover, IO’s moderating and mediating influence on the relationship between ESG and firms’ financial consequences is included. This is the first literature review focusing on IO and ESG, describing IO as independent, dependent, moderator, and mediator variable. A structured literature review with 81 empirical-quantitative (archival) studies on that topic is presented based on an agency theoretical framework. Regarding the main results, long-term IO leads to increased ESG performance. Moreover, ESG performance promotes the ratio of institutional investors. Other relationships are rather heterogeneous and too low in an amount yet, stressing major research gaps.
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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 (September 10, 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 coarsened exact matching regression showing consistent results. Furthermore, our results are consistent with three years of rolling windows of financial distress and all sections of ESG reporting, except the general information section. This study extends the scope of prior studies by focusing on firms’ eagerness to provide higher quality ESG disclosure, particularly distressed firms.
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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 (June 30, 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 approaches. The datawas collected fromthe annual reportsof 17 public and privatecommercial banks of Pakistan through an adapted ESG index. This study applied the Stata 13.0 panel data approach to analyzing the effect of corporate governance on ESG performance. Theresults showed that gender diversity, boardindependence,and return on assets(ROA) positively affect ESG performance. The board size and firm size havean insignificant impact on the ESG performance. Furthermore, firm age and previous year ESG practices (lag of ESG) have a significant positive role inthe improvement of ESG performance.However, in contrast, firm leverage has a negative significant effect on the ESG practices of the banking sectors.This papertries to fulfill the gap by examiningcorporate governance and ESG performance in the banking sectors ofPakistan. The findings of the study have significant implications for the top management of the banks, financial experts, regulatory bodies, investment advisors, academics practitioners, and Pakistan stock exchange towards the better implementation of corporate goverance and ESG practices.
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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 (June 11, 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 performance significantly affects economic performance in all regression models. However, environmental performance failed to show a significant relationship. The research contributes to the literature by providing insights for investors, managers and employees about the influence of ESG performance on company performance.
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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 performance is of theoretical and realistic significance; and (2) ESG responsibilities are worthy of attention for the study of LA firms.
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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 (December 14, 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 as “ESG100 Companies” in Thailand. The performance of ESG investment is not different from the corresponding benchmarks. However, the risk of ESG portfolio is lower both in term of total risk and systematic risk, which results in the abnormal performance measured by Jensen’s Alpha. Finally, the list of ESG100 companies does not provide only static information in portfolio selection, but it can also provide information like the persistence in the list or the new inclusion to the list that can help in constructing the investment portfolio and generate abnormal performance.
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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 (December 1, 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/ activist-investor-win-at-exxonmobil-should-bewake- up-call-for-companies/30475.article (accessed 8 Aug. 2021), and from businesses itself (A. Murray & K. Dunn, ‘CEOs are calling for more regulation-of ESG standards’, Fortune, 12 August 2021, https://fortune. com/2021/08/12/ceos-are-calling-for-more-regulationof-esgstandards/ (accessed 12 Aug. 2021), are increasingly made throughout the course of the present COVID-19 pandemic cycle for regulatory actions (C.A. Adams & S. Abhayawansa, ‘Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for “harmonisation” of sustainability reporting’, Critical Perspectives on Accounting, https://doi.org/10.1016/j.cpa. 2021.10230908/08/21 (accessed 9 Aug. 2021). Various facets of the COVID-19 pandemic have been blamed for their impacts on the lives and livelihoods of people across the world (OECD, ‘Coronavirus: The world economy at risk’ (2020), OECD Interim Economic Assessment (2 Mar. 2020), https://www.oecd.org/berlin/publikationen/Interim- Economic-Assessment-2-March-2020.pdf (accessed 8 Aug. 2021), including those in the US and the UK, but equally business corporations (E. Reicin, ‘Businesses should be held accountable for their ESG claims’ (2021), Forbes (23 Mar. 2021), https://www.forbes.com/sites/forbesnonprofitcouncil/ 2021/03/23/businesses-should-be-held-accountable-for-theiresg- claims/?sh=67265fd25679 (accessed 8 Aug. 2021) and governments (K.P. Pucker, ‘Overselling sustainability reporting’ (2020), Harvard Business Review, May–June 2020, https://hbr.org/2021/05/overselling-sustainability-reporting (accessed 8 Aug. 2021) have also been blamed for their respective failures to do their parts in addressing ESG challenges that have become more prominent. Trust law, commercial trust, evolution of the role of a trustee, rule of law, whether a commercial trust is in the essence of a trust
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Dissertations / Theses on the topic "Environmental Social Governance (ESG)"

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Arias, Mariakamila. "ESG Disclosures & Materiality." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2011.

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Increasing concern regarding environmental, social, and governance (ESG) impacts are influencing investor decisions. The growing risk of climate change impacts poses a risk to long-term sustainable economic growth and returns. Additionally, increasing societal concern over corporate ESG impacts also poses a risk to corporate efficiency and success. As a result of these increasing risks investors, both retail and institutional, are participating in ESG investment strategies. Such strategies take into account corporate ESG impacts and behaviors, however, ESG information and data is not easily available. This thesis will examine the current ESG investing landscape, more specifically what investors are demanding. For the most part, investors want reliable data that they can use in their investment strategies, however, the ESG information available is insufficient, unreliable, and incomparable as ESG reporting and disclosures are not currently mandated by the Securities and Exchange Commission (SEC). One available solution to this obstacle is the Sustainability Accounting Standards Board (SASB), which guides corporations on how to optimally disclose on its ESG impacts. Unfortunately, this solution on its own is not enough. SEC intervention is clearly needed to enforce and regulate ESG disclosure to avoid the challenges of voluntary ESG reporting. Furthermore, the concept of materiality implies a corporate duty to report on ESG issues as there is strong evidence indicating its influence over investors' decisions. Likewise, the SEC has a duty to regulate this information. While this thesis suggests the SASB framework as a possible solution to the deficiency of ESG information, its goal is not to solve the issue, but rather merely begin the discussion.
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Engström, Fredrika, and Sanna Martinsson. "Environmental, Social and Governance-Ratings and Risk in Sweden." Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172222.

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Sustainability and Corporate Social Responsibility (CSR) are increasingly important subjects in today's society. To measure a company's Corporate Social Performance (CSP); the ESG-rating has been developed throughout the years. As investors and the public are starting to acknowledge a company's sustainable actions and the importance of these, more and more companies choses to be rated using ESG-rating. As the knowledge around the subject has started to increase, we want to find out if it affects the risk of a company or an investment? Theories relating to the topic, such as stakeholder theory, suggests that satisfying all of a company’s stakeholders creates value for a company. Previous studies in the topic has interpreted this as high ESG-ratings should equal lower risks for the company. Additionally, previous studies in the relationship between sustainability and profitability shows a positive correlation between the two, meaning that companies that incorporate sustainability in general have higher profits. The purpose of this study is to investigate if high ESG-ratings could lead to lower firm’s risk in Sweden. There has been a lot of previous research in the area, but none focusing on Sweden. The majority of the previous studies have concluded that there exists a negative relationship between CSP and a firm’s risk, which indicates that if a company would integrate CSR it could lower the risk. This study will include 145 Swedish companies with 2,610 firm-year observations from the period 2001-12-21 to 2019-12-31. The risk measures used are; Total Risk (Volatility), Systematic Risk (Beta) and Idiosyncratic Risk. As for the ESG-ratings, the data is obtained from ASSET4 from the database Thomson Reuters Eikon as the measure of CSP. Furthermore a multiple regression analysis is performed to statistically investigate the relationship between a company's ESG-rate (and the three pillars Environmental, Social and Governance) and risk. The study concluded that there exists a statistically significant positive relationship between Volatility and Idiosyncratic Risk and the ESG-score for Swedish firms. As for the individual pillars; Environmental (ENV), Social (SOC) and Governance (GOV); the result indicated that there existed a statistically significant positive relationship between Volatility and Idiosyncratic Risk with the two pillars; ENV and GOV, respectively. This suggests that the higher ESG-score, ENV and GOV-scores of Swedish firms the higher Volatility and Idiosyncratic Risk. Neither Volatility or Idiosyncratic risk showed a statistically significant relationship with the social pillar. Consequently we are not able to confirm the relationship between Volatility and Idiosyncratic Risk with the Social pillar. Regarding Beta, the study found no statistically significant relationship with the ESG-score, as well as for the individual pillars; Environmental, Social and Governance. Therefore we are not able to confirm a relationship for Beta and the ESG-score, ENV, SOC and GOV-scores. As a final remark this study concluded the opposite as for previous research and consequently this thesis has contributed with new knowledge within the area of ESG-rating and risk for Swedish companies.
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Håkansson, Caroline, and Kristin Salu. "Sustainability in the European Union : The Role of Financial Development in Environmental, Social and Governance (ESG) Performance." Thesis, Linköpings universitet, Nationalekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-176781.

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This thesis addresses the relationship between financial development and CSR performance, based on countries within the EU. The main objective of this thesis is to critically analyse and discuss the impact of financial development on CSR performance, through using ESG performance as a proxy. Additionally, this study aims at analysing the inclusion of institutional factors when examining the relationship. While the issue of how financial development impacts individual sustainability dimensions is quite well-researched, only one study is found to examine the precise relationship between financial development and ESG performance, concluding a positive linkage in Asia. No similar study is found in the region of the EU. We find the relationship to be complex, where various channels of influence are identified when examining ESG dimensions separately. To examine this relationship, we used panel data regression analysis, based on country level data for EU’s individual member states. Our findings show a complex relationship, implying that financial development has various impacts on ESG performance and varies throughout the range of financial development. This is in contrast to previous empirical research regarding the relationship, concluding an overall positive impact. This study provides no evidence that institutional factors affect the relationship between financial development and ESG performance, but argues for the importance of institutional inclusion, due to the identified influence on ESG practices through channels such as governing laws, regulations, norms and culture. Finally, financial development is concluded as an important catalyst to promote ESG performance within the EU. When suggesting any policy implementation, it is important to keep in mind that different countries within the EU may have different needs regarding the most efficient approach to increase ESG.
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Naik, Dakshesh. "The relationship between Environmental Social and Governance (ESG) disclosure and financial performance of South African listed equities." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/64895.

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The objective was to understand the relationship between environmental, social and governmental (ESG) disclosure and financial performance. An ESG disclosure scorecard enabled a univariate ranked style-based graphical time-series analysis approach to determine associations with share returns. Findings were that portfolios with the highest ranked ESG disclosure had the lowest financial performance whereas the fourth portfolio quintile was found to have the highest CFP. A longer time period for analysis could ensure differentiation between temporary and permanent changes on the dependent variable. This study contributes to ESG literature in South Africa by granulising the metric of analysis using aggregated ESG disclosure scores.
Mini Dissertation (MBA)--University of Pretoria, 2017.
nk2018
Gordon Institute of Business Science (GIBS)
MBA
Unrestricted
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Whitelock, Vincent George Ph D. "Relationship between Environmental Social Governance (ESG) Management and Performance – The Role of Collaboration in the Supply Chain." University of Toledo / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1450087632.

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Gelotte, Kevin. "A comparison between ESG funds and traditional funds from a sustainable perspectiv." Thesis, Umeå universitet, Institutionen för matematik och matematisk statistik, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-121901.

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During recent years many fund managers have merchandised their funds as accounting for “ethical”, “responsible” and “sustainable” criterions during the investment process (the generic term “ESG funds” will be used hereafter). These managers have used this as a marketing tool and claimed that this brings added value to their investors.  However, it has been very hard for investors to actually determine if the fund managers have been following these announced “ESG” criterions and strategies. In addition to this there have been a lot of discussions around whether or not funds that incorporate “ESG” criterions during their investment process sacrifice return in order to fulfill their obligations.   During March this year Morningstar launched the first independent rating that aims to evaluate how the underlying holdings in fund, i.e. companies in which the fund own shares, manage environmental, social and governance (ESG) matters. By analyzing the underlying holdings from the aspects mentioned above, Morningstar has been able to aggregate this information into a sustainability measure for funds. This new sustainability measure has been named Morningstar Sustainability Rating™, which is a rating for how sustainable a fund is.   This thesis address questions regarding how ESG funds, or rather funds that market themselves as ESG funds, tend to have different attributes compared to traditional funds in the Nordic countries Sweden, Denmark, Finland and Norway. The specific attributes that has been examined are relative fund flows, total returns, risk-adjusted ratings and sustainability ratings.   The results suggest that ESG funds do not show a difference in Sustainability Ratings compared to traditional funds. Furthermore, it could be verified that ESG funds in some cases generate higher relative fund flows compared to traditional funds. It has also been confirmed that these ESG funds actually outperforms traditional funds from a total return perspective.
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Torpey, John F. "The Influence of Regulatory Oversight on Environmental, Social, and Governance Ratings." Franklin University / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=frank1586421855928535.

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Goraya, Muhammad Imran, and Sardar Muhammad Usman. "How do Venture Capital Firms Incorporate ESG (Environment Social and Governance) Criteria into Investment Decision Making." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-46644.

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The leaders of all countries of each sector and level of society are compelled to work together to address [social and environmental] challenges by maintaining sustainable human development and ensuring that the benefits of globalization are shared more widely. It is in the interests of businesses that these benefits continue both for companies and for others in society.   The Venture Capital is a financial capital provided to the startup firms in their early stages which has a high potential for growth but also entail high risk. The Venture capital firms typically look for new and small businesses with a perceived long term growth potential that will result in a high payout for investors. Venture capital is a subset of private equity of the firms. On other hand, Private equity is an asset class consisting of equity securities, which are not quoted in the stock market. An investment in private equity most often involves either an investment of capital in a mature firms as well as buyout firms.             The purpose of this study is to explore the gap between UK and U.S venture capital and private equity firms on the base of ESG criteria into investment decision making process. To find a relationship between venture capital and private equity firms mainstream investment with ESG criteria and also highlight new trends and the issues, which are potential barrier of ESG criteria implementation in UK and US firms. The authors used different academic literature, previous studies to find a gap and a relationship of ESG criteria into mainstream investment decision making process in UK and U.S firms.   The research is based on both primary & secondary data under descriptive nature of study. A technique with the name of content analysis was used to collect the quantitative data from the U.K and U.S Venture Capital and Private Equity firms. These firms are further categorized in the sample size under the umbrella of clean tech and non-clean tech. Total sample size is 120 firms (60 VC & 60 PE), where 56 are clean tech and 64 are Non-clean tech firms. The find a relationship between variables regression analysis technique is used through SPSS for verifying the validity and variability of collected Data.   We found that, an ESG criterion is on development stage, and there is no such technique and standards that are developed by the venture capital and private equity firms. We found, that firms are mostly focusing on responsible investment strategy; it is somehow same like whole ESG for purpose of their investment screening process. We found that ESG consideration in some UK and U.S venture capital and private equity firms exist, but vary from firms to firms. Some firms are considering just one factor while some other firms consider more than one.  Large firms have more focus on ESG as compared to small firms; due to the nature of business and size, and number of employees, focus is only limited towards investment options and development of strategies for the firm. The result of this study interpret that the U.S firms are focusing more on investment returns, and pay less attention towards ESG as compared to U.K firms, Where UK Venture capital and private equity firms results shows that, they are more focused towards ESG and feel free to incorporate ESG criteria into their investment strategies without incurring any cost in terms of risk and returns.
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Kulakova, Iuliana. "The impact of Environmental, Social and Corporate Governance (ESG) practices on the financial performance of companies in emerging and frontier markets." Thesis, KTH, Skolan för industriell teknik och management (ITM), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-264201.

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In this thesis, we explore the proprietary Environmental, Social and Corporate Governance (ESG) scores and analyze their impacts on firm valuation using the sample of 166 companies operating in 35 emerging and frontier markets. Three methods of ESG scores, Principal Component Analysis and regression analysis are used. The results indicate an economically significant relationship between the overall ESG measure and firm value mainly driven by the “Environmental” and “Capital allocation” sub-scores. An exploratory principal component analysis and an extensive list of firm characteristics is also employed in our regression analysis to address problems identified in previous studies - construct validity and endogeneity. The PCA revealed dominance of Environmental and Social components in the variance of the total ESG score. Finally, the strengths and weaknesses of proprietary ESG score and PCAderived index are recognized based on sector- and region level comparison and the opportunities to improve the ESG scorecard framework are identified.
In den uppsatsen, forskning går på Environmental, Social and Corporate Governance (ESG) poäng och analyserar deras påverkan på företagsvärdering genom att använda ett urval av 166 företag som verkar i 35 frontier och tillväxtmarknader. Tre metoder av ESG mätning, Principal Component Analysis och regressionsanalyser tillämpades. Resultat tyder på ett ekonomiskt signifikant förhållande mellan totala ESG mätning och företagsvärdering vilket drivs av miljö och kapitalallokering delpoäng. Principalkomponentanalys och en utförlig lista av företagsegenskaper tillämpades också i våra regressionsanalyser för att adressera problem identifierade i tidigare studier - begreppsvaliditet och endogenitetsproblem. PCA tydde på dominans av miljöoch sociala aspekter i varians av den totala ESG poängen. Avslutningsvis, styrkor och svagheter av ESG-poäng och PCA-härlett index baserat på bransch- samt regionaljämförelser och möjligheterna för förbättring av ESG-mätning ramverk identifierades.
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Bui, Thi Mai Anh, and Alessandra Frongillo. "How does the market perceive ESG in IPOs : Investigating how ESG factors affect IPO Underpricing in the U.S. market." Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172446.

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Environmental, Social and Governance (ESG) integration in financial activities is a crucial topic that is gaining importance in financial markets. During the years, many studies have been conducted about Initial Public Offering (IPO) and underpricing since they are fundamental aspects of firms’ lifecycle. Nevertheless, none of these studies have appropriately related firms’ ESG characteristics to IPO underpricing. In order to fill this knowledge gap, this thesis’s purpose is to investigate whether the ESG factors of a firm have effects on its IPO underpricing in the U.S stock market. The U.S has been chosen as it is the biggest stock market in the world and because of the quality and reliability of the data available for this country.  A quantitative study is applied to investigate the relationship between ESG characteristics of the firms and the level of underpricing. First, to obtain the measurement of the ESG level of the pre-IPO firms, we have conducted two textual analysis of IPO prospectus, namely, term frequency and sentiment analysis. These indicators aim to show the disclosure level of ESG factors and whenever ESG is perceived negatively or positively by the market. Successively, the multiple regression is performed for each ESG indicator to find which measures have the analytical abilities to explain IPO underpricing. Based on the multiple regression results, we can conclude that the frequency of environmental & governance terms occurred in IPO prospectus, the negative tone, and the overall sentiment of the environmental context are significantly explaining IPO underpricing. These results have given meaningful answers for our research. The market does not perceive the social factors of a firm in the IPO context. On the other hand, environmental and governance aspects still attract the market’s attention in different ways. The market is concerned about the disclosure level of the governance activities and whether these activities are sufficiently mentioned in the prospectus. Meanwhile, the market takes into serious consideration the environmental activities of a firm by assessing the qualities of these activities. Moreover, the market is more sensitive to the negative information about environmental content than positive information in the IPO context. The textual analysis methods applied in this thesis have some limitations. However, this study has the reliability to confirm that some companies’ ESG factors affect IPO underpricing. As a consequence, it is possible to state that the market cares about  ESG issues.
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Books on the topic "Environmental Social Governance (ESG)"

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Dathe, Tracy, René Dathe, Isabel Dathe, and Marc Helmold. Corporate Social Responsibility (CSR), Sustainability and Environmental Social Governance (ESG). Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-92357-0.

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Adapting institutions: Governance, complexity, and social-ecological resilience. Cambridge: Cambridge University Press, 2011.

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1968-, Pregernig Michael, ed. Long-term governance for social-ecological change. New York: Routledge, 2013.

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Boyd, Emily. Adapting institutions: Governance, complexity, and social-ecological resilience. Cambridge: Cambridge University Press, 2011.

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Høie, Tore A., Miriam Kennet, Michelle S. Gale de Oliveira, and Michael Benfield. Integrating ethics, social responsibility and economic governance. Reading: Green Economics Institute, 2013.

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Kamete, Amin Y. Governance for sustainability?: Balancing social and environmental concerns in Harare. Bergen: Chr. Michelsen Institute, Development Studies and Human Rights, 2002.

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Social networks and natural resource management: Uncovering the social fabric of environmental governance. Cambridge: Cambridge University Press, 2011.

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Lowy, David C. Corporate environmental governance: Benchmarks toward world-class systems. New York, NY: Conference Board, 2000.

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Governance, accountability and sustainable development. Newcastle upon Tyne, UK: Cambridge Scholars Publishing, 2015.

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Altvater, Elmar, and Achim Brunnengräber. After Cancún: Climate governance or climate conflicts. Wiesbaden: VS, Verlag für Sozialwissenschaften, 2011.

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Book chapters on the topic "Environmental Social Governance (ESG)"

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Spitz, Karlheinz, John Trudinger, and Matthew Orr. "How do ESG values change Company culture?" In Environmental Social Governance, 35–50. London: CRC Press, 2022. http://dx.doi.org/10.1201/9781003134008-3.

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Spitz, Karlheinz, John Trudinger, and Matthew Orr. "ESG factors in project finance and M&A transactions." In Environmental Social Governance, 51–64. London: CRC Press, 2022. http://dx.doi.org/10.1201/9781003134008-4.

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Doni, Federica, and Lara Johannsdottir. "Environmental Social and Governance (ESG) Ratings." In Climate Action, 1–15. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-319-71063-1_36-1.

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Sisson, Vivian. "Environmental, Social, and Governance (ESG) Initiatives." In The Palgrave Encyclopedia of Interest Groups, Lobbying and Public Affairs, 1–9. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-13895-0_179-1.

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Doni, Federica, and Lara Johannsdottir. "Environmental Social and Governance (ESG) Ratings." In Climate Action, 435–49. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-319-95885-9_36.

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Dathe, Tracy, René Dathe, Isabel Dathe, and Marc Helmold. "Corporate Social Responsibility (CSR) Versus Environmental Social Governance (ESG)." In Management for Professionals, 117–41. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-92357-0_9.

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Neri, Selina. "Environmental, Social and Governance (ESG) and Integrated Reporting." In Global Challenges to CSR and Sustainable Development, 293–302. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-62501-6_14.

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Cheema, Sital, and Monica Langa. "Environment, Social, and Governance (ESG) and Sustainability." In A Director's Guide to Governance in the Boardroom, 135–71. New York: Routledge, 2022. http://dx.doi.org/10.4324/9781003142850-4.

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Ditlev-Simonsen, Caroline D. "Sustainability and Finance: Environment, Social, and Governance (ESG)." In A Guide to Sustainable Corporate Responsibility, 189–206. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-88203-7_9.

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AbstractFinance plays a central function in the business world. From being included in small and specialized funds, Environment, Social, and Governance (ESG) and socially responsible investment (SRI) have become part of the mainstream for investors and analysts. In this chapter, I will address what ESG, SRI, environmental and social risk assessment, and ethical investment are about, as well as different investment strategies taking these into account. Further, dilemmas that arise are introduced such as what is a sustainable sector or product and how this differs based on the values of individuals. The move from addressing sustainability issues as a risk reduction activity to a business opportunity is discussed. Finally, the Norwegian Pension Fund, the world’s largest fund, is used as an example to illustrate product-based and conduct-based exclusions in practice.
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Meziani, A. Seddik. "Role of Environmental, Social, and Governance (ESG) Factors in Financial Investments." In An Integrated Approach to Environmental Management, 255–76. Hoboken, NJ: John Wiley & Sons, Inc, 2015. http://dx.doi.org/10.1002/9781118744406.ch10.

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Conference papers on the topic "Environmental Social Governance (ESG)"

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Mohamad, Nor Edi Azhar. "Environmental, Social And Governance (Esg) Disclosure And Financial Performance." In 9th International Economics and Business Management Conference. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.12.05.57.

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Machmuddah, Zaky, and Ratna Wardhani. "Environmental Social Governance (ESG) Disclosure Score Rating of Bloomberg." In 1st International Conference on Science, Health, Economics, Education and Technology (ICoSHEET 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/ahsr.k.200723.011.

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Kocmanova, Alena, Petr Nemecek, and Marie Docekalova. "Environmental, Social and Governance (ESG) Key Performance Indicators for Sustainable Reporting." In The 7th International Scientific Conference "Business and Management 2012". Vilnius, Lithuania: Vilnius Gediminas Technical University Publishing House Technika, 2012. http://dx.doi.org/10.3846/bm.2012.085.

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Mehra, Srishti, Robert Louka, and Yixun Zhang. "ESGBERT: Language Model to Help with Classification Tasks Related to Companies’ Environmental, Social, and Governance Practices." In 11th International Conference on Embedded Systems and Applications (EMSA 2022). Academy and Industry Research Collaboration Center (AIRCC), 2022. http://dx.doi.org/10.5121/csit.2022.120616.

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Environmental, Social, and Governance (ESG) are non-financial factors that are garnering attention from investors as they increasingly look to apply these as part of their analysis to identify material risks and growth opportunities. Some of this attention is also driven by clients who, now more aware than ever, are demanding for their money to be managed and invested responsibly. As the interest in ESG grows, so does the need for investors to have access to consumable ESG information. Since most of it is in text form in reports, disclosures, press releases, and 10-Q filings, we see a need for sophisticated natural language processing (NLP) techniques for classification tasks for ESG text. We hypothesize that an ESG domain specific pre-trained model will help with such and study building of the same in this paper. We explored doing this by fine-tuning BERT’s pre-trained weights using ESG specific text and then further fine-tuning the model for a classification task. We were able to achieve accuracy better than the original BERT and baseline models in environment-specific classification tasks.
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Al-Jalahma, Abdulla, Hessa Al-Fadhel, Mesfer Al-Muhanadi, and Najeeba Al-Zaimoor. "Environmental, Social, and Governance (ESG) disclosure and firm performance: Evidence from GCC Banking sector." In 2020 International Conference on Decision Aid Sciences and Application (DASA). IEEE, 2020. http://dx.doi.org/10.1109/dasa51403.2020.9317210.

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Saviano, Marialuisa, Silvia Cosimato, Nicola Cucari, and Marzia Del Prete. "The Italian way towards environmental, social and governance (ESG) disclosure: Insights from a sample of listed companies." In New challenges in corporate governance: Theory and practice. Virtus Interpress, 2019. http://dx.doi.org/10.22495/ncpr_37.

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Zumente, Ilze, Nataļja Lāce, and Jūlija Bistrova. "ESG disclosure patterns in the Baltics." In 11th International Scientific Conference „Business and Management 2020“. VGTU Technika, 2020. http://dx.doi.org/10.3846/bm.2020.484.

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The goal of this article is to provide evidence on the volume of ESG disclosures of 34 companies listed on the NASDAQ Baltic stock exchange. It provides a broad view of the non-financial disclosure thoroughness and offers conclusions on the key characteristics of the Baltic listed companies in terms of ESG. By performing content analysis of the publicly available reports based on 106 ESG criteria and statistical analysis of the retrieved data, the disclosure patterns across reporting dimensions, industries, and company characteristics are analyzed. Authors find a wide range (8% to 67%) ESG transparency scores with an average of 41%. On aggregate, governance and social dimensions are reported better (49% and 44%) than environmental (24%). Correlation analysis was performed to test the correlation between ESG and selected financial metrics revealing that the ESG disclosure score correlates with the firm’s market capitalization.
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Khuen, Wong Wai, and Teh Boon Heng. "Revisiting External Stakeholders’ Role in Environmental, Social and Governance (ESG) Disclosure: A Systematic Literature Review and Research Agenda." In –The Asian Conference on Business and Public Policy 2021. The International Academic Forum(IAFOR), 2022. http://dx.doi.org/10.22492/issn.2189-1001.2022.3.

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Soultanias, Ilias, Jatin Sarvaiya, Aditya Bose, Panos Koutsourakis, and Georgios Plevrakis. "Sustainability Aspects for the Offshore Sector - Bridging Operations, Carbon Accounting and Esg Principles." In Offshore Technology Conference Asia. OTC, 2022. http://dx.doi.org/10.4043/31681-ms.

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Abstract With climate change as a transformative catalyst, the Offshore sector, which has long been a main pillar of the energy industry, is expected to undergo significant transformation in the coming years. Unique challenges associated with the fossil fuel products and their environmental impact are expected. Despite the limited and localized regulatory framework, the main drive towards sustainability is coming from the financing sector and other key external stakeholders. Embracing sustainability pertains to a series of initiatives and actions around: Benchmarking environmental footprint of the assets and operationsDesign, Engineering, Procurement & Construction and subsequent Operations following certain sustainability criteriaIntroducing Environmental, Social and Governance reporting This article elaborates on the structured approach of Sustainability principles and initiatives on the highly carbon intense offshore oil & gas industry.
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Jednak, Sandra. "Adapting Business to Sustainable Development and New Technology." In Values, Competencies and Changes in Organizations. University of Maribor Press, 2021. http://dx.doi.org/10.18690/978-961-286-442-2.81.

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Different internal and external causes make differences in doing business. Changes within an organization may be caused by mergers and acquisitions, crises, organizational culture, and application of new technology, but also by external changes such as sustainable development, digitalization, and COVID19. Changes in business environment affect the change in behaviour, competencies and values as well as in business activities, all in order to achieve organizational goals. Sustainable development brings sustainable practice into business. Each organization considers economic, social, and environmental dimensions of their business and implementation of ESG (environment, social, and governance) criteria. Digitalization affects business by adapting and combining different technologies that provide the creation of new products/services, processes, decisions, relations between companies, employees and customers, and business performance. There are also relations between the causes. Digitalization impacts sustainability and vice versa. Moreover, sustainable development and digitalization influence how an organization adapts and runs its business.
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Reports on the topic "Environmental Social Governance (ESG)"

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Arjaliès, Diane-Laure, Julie Bernard, and Bhanu Putumbaka. Indigenous peoples and responsible investment in Canada. Western Libraries, Western University, September 2021. http://dx.doi.org/10.5206/092021ip26.

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This report explores the engagement between Indigenous Peoples and the Responsible Investment (RI) industry in Canada. Based on interviews with stakeholders, observation of industry conferences, and documentary evidence collected during the first year of the pandemic (i.e., March 2020-March 2021), this report offers an overview of the current discussions regarding Indigenous Peoples in the RI industry. RI is an investment approach that incorporates Environmental, Social, and Governance (ESG) factors into the selection and management of investments (RIA, 2021). In 2019, the Responsible Investment Association (RIA) estimated that assets in Canada managed using one or more RI strategies2 were worth $3.2 trillion, or 61.8 per cent, of total Canadian assets under management (RIA, 2020).
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Jagannathan, Ravi, Ashwin Ravikumar, and Marco Sammon. Environmental, Social, and Governance Criteria: Why Investors are Paying Attention. Cambridge, MA: National Bureau of Economic Research, November 2017. http://dx.doi.org/10.3386/w24063.

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Hoffmann, Bridget, Tristany Armangue i Jubert, and Eric Parrado. Research Insights: Do Sovereign Wealth Funds and Pension Funds Sacrifice Financial Returns to Follow Environmental, Social and Governance Investment Strategies? Inter-American Development Bank, October 2020. http://dx.doi.org/10.18235/0002731.

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Phuong, Vu Tan, Nguyen Van Truong, and Do Trong Hoan. Commune-level institutional arrangements and monitoring framework for integrated tree-based landscape management. World Agroforestry, 2021. http://dx.doi.org/10.5716/wp21024.pdf.

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Governance is a difficult task in the context of achieving landscape multifunctionality owing to the multiplicity of stakeholders, institutions, scale and ecosystem services: the ‘many-multiple’ (Cockburn et al 2018). Governing and managing the physical landscape and the actors in the landscape requires intensive knowledge and good planning systems. Land-use planning is a powerful instrument in landscape governance because it directly guides how actors will intervene in the physical landscape (land use) to gain commonly desired value. It is essential for sustaining rural landscapes and improving the livelihoods of rural communities (Bourgoin and Castella 2011, Bourgoin et al 2012, Rydin 1998), ensuring landscape multifunctionality (Nelson et al 2009, Reyers et al 2012) and enhancing efficiency in carbon sequestration, in particular (Bourgoin et al 2013, Cathcart et al 2007). It is also considered critical to the successful implementation of land-based climate mitigation, such as under Nationally Determined Contributions (NDCs), because the Land Use, Land-Use Change and Forestry (LULUCF) sector is included in the mitigation contributions of nearly 90 percent of countries in Sub-Saharan and Southern Asia countries and in the Latin American and Caribbean regions (FAO 2016). Viet Nam has been implementing its NDC, which includes forestry and land-based mitigation options under the LULUCF sector. The contribution of the sector to committed national emission reduction is significant and cost-effective compared with other sectors. In addition to achieving emission reduction targets, implementation of forestry and land-based mitigation options has the highest benefits for social-economic development and achieving the Sustainable Development Goals (MONRE 2020). Challenges, however, lie in the way national priorities and targets are translated into sub-national delivery plans and the way sub-national actors are brought together in orchestration (Hsu et al 2019) in a context where the legal framework for climate-change mitigation is elaborated at national rather than sub-national levels and coordination between government bodies and among stakeholders is generally ineffective (UNDP 2018). In many developing countries, conventional ‘top–down’, centralized land-use planning approaches have been widely practised, with very little success, a result of a lack of flexibility in adapting local peculiarities (Amler et al 1999, Ducourtieux et al 2005, Kauzeni et al 1993). In forest–agriculture mosaic landscapes, the fundamental question is how land-use planning can best conserve forest and agricultural land, both as sources of economic income and environmental services (O’Farrell and Anderson 2010). This paper provides guidance on monitoring integrated tree-based landscape management at commune level, based on the current legal framework related to natural resource management (land and forest) and the requirements of national green-growth development and assessment of land uses in two communes in Dien Bien and Son La provinces. The concept of integrated tree based landscape management in Viet Nam is still new and should be further developed for wider application across levels.
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