A Preliminary Analysis of SASB Reporting: Disclosure Topics, Financial Relevance, and the Financial Intensity of ESG Materiality
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DOI: 10.1111/jacf.12411
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Cited by:
- Rodrigo Zeidan, 2022. "Why don't asset managers accelerate ESG investing? A sentiment analysis based on 13,000 messages from finance professionals," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 3028-3039, November.
- Jianzhuang Zheng & Muhammad Usman Khurram & Lifeng Chen, 2022. "Can Green Innovation Affect ESG Ratings and Financial Performance? Evidence from Chinese GEM Listed Companies," Sustainability, MDPI, vol. 14(14), pages 1-32, July.
- Thomas A. Tsalis & Maria Terzaki & Dimitrios Koulouriotis & Konstantinos P. Tsagarakis & Ioannis E. Nikolaou, 2023. "The nexus of United Nations' 2030 Agenda and corporate sustainability reports," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(2), pages 784-796, April.
- Martins, Henrique Castro, 2023. "Financial materiality and corporate risk: Evidence from an Instrumental Variables (IV) design," Finance Research Letters, Elsevier, vol. 58(PB).
- Michele Molin & Lisa Pizzol & Marco Pesce & Alessandro Maura & Matteo Civiero & Elisa Gritti & Simone Giotto & Alberto Ferri & Lorenzo Liguoro & Carlo Bagnoli & Elena Semenzin, 2023. "An integrated decision‐making framework for corporate sustainability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1145-1160, May.
- Miseldra Gil-Marín & Alejandro Vega-Muñoz & Nicolás Contreras-Barraza & Guido Salazar-Sepúlveda & Sandra Vera-Ruiz & Analia Verónica Losada, 2022. "Sustainability Accounting Studies: A Metasynthesis," Sustainability, MDPI, vol. 14(15), pages 1-15, August.
- Esmee M. Veenstra & Naomi Ellemers, 2020. "ESG Indicators as Organizational Performance Goals: Do Rating Agencies Encourage a Holistic Approach?," Sustainability, MDPI, vol. 12(24), pages 1-15, December.
- Arie Pratama & Edi Jaenudin & Syaiful Anas, 2022. "Environmental, Social, Governance - Sustainability Disclosure Using International Financial Reporting Sustainability Standards S1 in Southeast Asian Companies: A Preliminary Assessment," International Journal of Energy Economics and Policy, Econjournals, vol. 12(6), pages 456-472, November.
- Erhemjamts, Otgontsetseg & Huang, Kershen & Tehranian, Hassan, 2024. "Climate risk, ESG performance, and ESG sentiment in US commercial banks," Global Finance Journal, Elsevier, vol. 59(C).
- Soh Young In & Young Joon Lee & Robert G. Eccles, 2024. "Looking back and looking forward: A scientometric analysis of the evolution of corporate sustainability research over 47 years," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2225-2259, May.
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