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Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice?

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Cited by:

  1. Li, Junjun & Wu, Tong & Hu, Boqiang & Pan, Dongliang & Zhou, Yaqiong, 2025. "Artificial intelligence and corporate ESG performance," International Review of Financial Analysis, Elsevier, vol. 102(C).
  2. Shehata, Nermeen & El-Helaly, Moataz & Hossain, Mohammed, 2025. "A tale of two revolutions: Environmental, social, and governance performance and dividend policy in Egyptian-listed companies during unstable times," Research in International Business and Finance, Elsevier, vol. 75(C).
  3. Zhao, Yidan & Zhang, Cong & Zhao, Yiming & Zhou, Lin, 2025. "Data-Driven sustainability: Examining the impact of data element utilization on corporate ESG performance," Finance Research Letters, Elsevier, vol. 73(C).
  4. Ruixin Su & Na Li, 2024. "Environmental, Social, and Governance Performance, Platform Governance, and Value Creation of Platform Enterprises," Sustainability, MDPI, vol. 16(17), pages 1-21, August.
  5. Marta Szczepańczyk & Paweł Nowodziński & Adam Sikorski, 2023. "ESG Strategy and Financial Aspects Using the Example of an Oil and Gas Midstream Company: The UNIMOT Group," Sustainability, MDPI, vol. 15(18), pages 1-24, September.
  6. Liu, Xiangqiang & Liu, Jiayi & Liu, Jia & Zhai, Qiong, 2024. "Can investor-firm interactions mitigate ESG rating divergence? Evidence from China," International Review of Financial Analysis, Elsevier, vol. 96(PA).
  7. Ju, Chunhua & Fang, Xusheng & Shen, Zhonghua, 2025. "ESG rating divergence and stock price crash risk," The North American Journal of Economics and Finance, Elsevier, vol. 76(C).
  8. Miao Tian & Shuhuai Li & Xianghan Cao & Guizhou Wang, 2025. "Network Analysis of Volatility Spillovers Between Environmental, Social, and Governance (ESG) Rating Stocks: Evidence from China," Mathematics, MDPI, vol. 13(10), pages 1-20, May.
  9. Ateeq ur Rehman Irshad & Nabeel Safdar & Zahid Irshad Younas & Wajiha Manzoor, 2023. "Impact of Corporate Governance on Firms’ Environmental Performance: Case Study of Environmental Sustainability-Based Business Scenarios," Sustainability, MDPI, vol. 15(10), pages 1-12, May.
  10. Gottlieb, Uliana & Edenbrandt, Anna Kristina, 2024. "Impact investment preferences for carbon target difficulty, progress and science-based approval," Journal of Behavioral and Experimental Finance, Elsevier, vol. 43(C).
  11. de Villiers, Charl & Dumay, John & Farneti, Federica & Jia, Jing & Li, Zhongtian, 2025. "Reprint of: Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of directive 2014/95/EU," The British Accounting Review, Elsevier, vol. 57(1).
  12. Pengfei Cheng & Mengzhen Wang & Kanyong Li & Baekryul Choi & Wenliang Chen, 2025. "The impact mechanism of geopolitical risks on ESG performance: The moderating effects of investor attention and government subsidies," PLOS ONE, Public Library of Science, vol. 20(1), pages 1-23, January.
  13. Xiao Guo & Pengfei Cheng & Baekryul Choi, 2024. "Impact of corporate environmental uncertainty on environmental, social, and governance performance: The role of government, investors, and geopolitical risk," PLOS ONE, Public Library of Science, vol. 19(8), pages 1-19, August.
  14. Diandian Ma & Benfu Lv & Ying Liu & Shuqin Liu & Xiuting Li, 2023. "Brand Premium and Carbon Information Disclosure Strategy: Evidence from China Listed Companies," Sustainability, MDPI, vol. 15(6), pages 1-21, March.
  15. Xin Wang & Xiayun Song & Mingyang Sun, 2023. "How Does a Company’s ESG Performance Affect the Issuance of an Audit Opinion? The Moderating Role of Auditor Experience," IJERPH, MDPI, vol. 20(5), pages 1-17, February.
  16. Abid Noor & Rohail Hassan & Costinela Fortea & Valentin Marian Antohi, 2025. "A Greener Paradigm Shift: The Moderating Role of Board Independence in Sustainability Reporting," Sustainability, MDPI, vol. 17(11), pages 1-29, May.
  17. M. Florentina Abreu & Anabela C. Alves & Francisco Moreira, 2024. "Business Overall Performance and Sustainability Effectiveness: An Indicator to Measure Companies’ Lean–Green Compliance," Sustainability, MDPI, vol. 16(11), pages 1-27, May.
  18. Mazen A. Al-Sinan & Abdulaziz A. Bubshait, 2022. "The Procurement Agenda for the Transition to a Circular Economy," Sustainability, MDPI, vol. 14(18), pages 1-24, September.
  19. Ma, Yan & Loh, Lawrence & Yin, Zhu-Jia, 2025. "Integrating economics, environment, social, and governance (EESG): A more comprehensive sustainable framework," Innovation and Green Development, Elsevier, vol. 4(1).
  20. Geng, Yini & Zheng, Zhiqiang & Yuan, Xuemei & Jiménez-Zarco, Ana Isabel, 2025. "ESG performance and total factor productivity of enterprises: the role of digitization," Research in International Business and Finance, Elsevier, vol. 77(PA).
  21. Hongyi Wang & Yi Li & Bingyang He, 2024. "Spatial Spillover Effects of Digital Finance on Corporate ESG Performance," Sustainability, MDPI, vol. 16(16), pages 1-20, August.
  22. Dongheng Han & Zhihui Li & Xun Cui & Lin Liang, 2025. "How Can We Improve the ESG Performance of Manufacturing Enterprises?—The Carbon Resilience Perspective," Sustainability, MDPI, vol. 17(6), pages 1-26, March.
  23. Xie, Xuejing & Gong, Yukai & Cheng, Le, 2025. "Managerial myopia and carbon emission: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 90(C).
  24. Chen, Lifeng & Khurram, Muhammad Usman & Gao, Yuying & Abedin, Mohammad Zoynul & Lucey, Brian, 2023. "ESG disclosure and technological innovation capabilities of the Chinese listed companies," Research in International Business and Finance, Elsevier, vol. 65(C).
  25. Haoming Ding & Wonhee Lee, 2024. "ESG and Financial Performance of China Firms: The Mediating Role of Export Share and Moderating Role of Carbon Intensity," Sustainability, MDPI, vol. 16(12), pages 1-21, June.
  26. Yuliya G. Lavrikova & Ekaterina O. Wegner-Kozlova & Olga N. Buchinskaia, 2025. "Organizational and Economic Barriers to the Development of Sustainable Finance (on the Example of Large Industrial Businesses in the Ural Region)," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 108-125, February.
  27. Xuemei Zhou & Sifeng Nian, 2024. "Sustainable Pathways: ESG Disclosure Performance and Optimization in China," Sustainability, MDPI, vol. 16(11), pages 1-25, May.
  28. Li, Yue & Zhao, Xiaoxia & Yang, Xinfang, 2025. "ESG performance and corporate environmental investment: Incentive or inhibition?," Finance Research Letters, Elsevier, vol. 75(C).
  29. Maurizio Comoli & Patrizia Tettamanzi & Michael Murgolo, 2023. "Accounting for ‘ESG’ under Disruptions: A Systematic Literature Network Analysis," Sustainability, MDPI, vol. 15(8), pages 1-32, April.
  30. Shusen Zhu & Hui Sun & Beibei Zhang & Zedong Yang & Xuechao Xia, 2023. "Bilateral Effects of ESG Responsibility Fulfillment of Industrial Companies on Green Innovation," Sustainability, MDPI, vol. 15(13), pages 1-20, June.
  31. Salihi, Awaisu Adamu & Ibrahim, Haslindar & Baharudin, Dayana Mastura, 2024. "Environmental governance as a driver of green innovation capacity and firm value creation," Innovation and Green Development, Elsevier, vol. 3(2).
  32. Caiming Nie & Dor Kushinsky & Ting Ren, 2025. "Digital Transformation, CEO Compensation, and ESG Performance: Evidence from Chinese Listed Companies," Sustainability, MDPI, vol. 17(9), pages 1-23, April.
  33. Quick, Reiner & Münch, M. & Mayer, J. H., 2023. "Going Beyond Compliance Fulfillment: a Literature Review on ESG Performance Management," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 142481, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  34. Jingzhuo Yu & Yong-Sik Hwang, 2024. "The Interaction Effects of Board Independence and Digital Transformation on Environmental, Social, and Governance Performance: Complementary or Substitutive?," Sustainability, MDPI, vol. 16(20), pages 1-26, October.
  35. Mohy-ud-Din, Kamran, 2024. "ESG reporting, corporate green innovation and interaction role of board diversity: A new insight from US," Innovation and Green Development, Elsevier, vol. 3(4).
  36. Xin Jin & Yizhu Wu, 2024. "How does digital transformation affect the ESG performance of Chinese manufacturing state-owned enterprises?—Based on the mediating mechanism of dynamic capabilities and the moderating mechanism of th," PLOS ONE, Public Library of Science, vol. 19(5), pages 1-26, May.
  37. Song, Yinghao & Bian, Zhaian & Tu, Wei & He, Juan, 2025. "How environmental regulation policies affect corporate ESG ratings: Latecomer advantage in China's digital economy," Energy Economics, Elsevier, vol. 144(C).
  38. Carolina Almeida Cruz & Florinda Matos, 2023. "ESG Maturity: A Software Framework for the Challenges of ESG Data in Investment," Sustainability, MDPI, vol. 15(3), pages 1-18, February.
  39. Riccardo Savio & Edoardo D’Andrassi & Francesca Ventimiglia, 2023. "A Systematic Literature Review on ESG during the COVID-19 Pandemic," Sustainability, MDPI, vol. 15(3), pages 1-17, January.
  40. Yang, Jie & Niu, Yanfang & Shi, Wenlei & Zhu, Kanghuan, 2025. "Predicting ESG disclosure quality through board secretaries' characteristics: A machine learning approach," Research in International Business and Finance, Elsevier, vol. 76(C).
  41. Alan Kai Ming Au & Yi-Fan Yang & Huan Wang & Rui-Hong Chen & Leven J. Zheng, 2023. "Mapping the Landscape of ESG Strategies: A Bibliometric Review and Recommendations for Future Research," Sustainability, MDPI, vol. 15(24), pages 1-26, December.
  42. Xin Su & Shengwen Wang & Feifei Li, 2023. "The Impact of Digital Transformation on ESG Performance Based on the Mediating Effect of Dynamic Capabilities," Sustainability, MDPI, vol. 15(18), pages 1-22, September.
  43. Xiaofang Chen & Yilei Li & Yu Hu & Guangyu Yu, 2023. "The Impact of General Manager’s Responsible Leadership and Executive Compensation Incentive on Enterprise ESG Performance," Sustainability, MDPI, vol. 15(15), pages 1-16, August.
  44. Long, Rui & Fan, Zhaobin, 2025. "The impact of ESG performance on the perception of economic policy uncertainty: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 1456-1474.
  45. Xue, Qinyuan & Jin, Yifei & Zhang, Cheng, 2024. "ESG rating results and corporate total factor productivity," International Review of Financial Analysis, Elsevier, vol. 95(PA).
  46. Ana Moreira & Ana Cláudia Rodrigues & Marisa R. Ferreira, 2025. "Where Is Human Resource Management in Sustainability Reporting? ESG and GRI Perspectives," Sustainability, MDPI, vol. 17(7), pages 1-25, March.
  47. Yan Ma & Pei Liu & Haonan Chen, 2024. "Corporate ESG Performance, Green Innovation, and Green New Quality Productivity: Evidence from China," Sustainability, MDPI, vol. 16(22), pages 1-21, November.
  48. Ibolya Lámfalusi & Judit Hámori & Andrea Rózsa & Judit Hegyi & Károly Kacz & Anita Miklósné Varga & Szabolcs Troján & Nóra Gombkötő, 2024. "Evaluation of sustainability reporting of the food industry in Hungary from an EU taxonomy perspective," Quality & Quantity: International Journal of Methodology, Springer, vol. 58(5), pages 4479-4504, October.
  49. Paola Demartini & Claudia Pagliei, 2023. "Can we trust ESG Ratings? Some insights based on a bibliometric analysis of ESG data quality and rating reliability," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 161-187.
  50. Maria Krambia-Kapardis & Christos S. Savva & Ioanna Stylianou, 2023. "Socio-Economic Factors Affecting ESG Reporting Call for Globally Agreed Standards," Sustainability, MDPI, vol. 15(20), pages 1-35, October.
  51. Fei Qin & Mao Zhang, 2024. "The Impact of High-Tech Policies on Corporate ESG Performance: Evidence from China," Sustainability, MDPI, vol. 16(23), pages 1-25, November.
  52. Hong Xu & Yukun Li & Weifen Lin & Hui Wang, 2024. "ESG and customer stability: a perspective based on external and internal supervision and reputation mechanisms," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-14, December.
  53. Alvear-Vega, Sandra & Astudillo-Molina, Nicolas, 2025. "Social determinants of Chilean forestry workers: A challenge for sustainable industry development," Forest Policy and Economics, Elsevier, vol. 172(C).
  54. Cai, Cen & Li, Yijia & Tu, Yongqian, 2024. "Big data capabilities, ESG performance and corporate value," International Review of Economics & Finance, Elsevier, vol. 96(PA).
  55. Yujuan Wu & Jacquline Tham, 2023. "The Impact of Executive Green Incentives and Top Management Team Characteristics on Corporate Value in China: The Mediating Role of Environment, Social and Government Performance," Sustainability, MDPI, vol. 15(16), pages 1-23, August.
  56. Iman Babiker & Mashael Bakhit & Aida Osman Abdalla Bilal & Ayman Abdalla Mohammed Abubakr & Abubkr Ahmed Elhadi Abdelraheem, 2025. "The Effect of Female Representation on Boards on Environmental, Social, and Governance Disclosure: Empirical Evidence from Saudi Highly Polluting Industries," Sustainability, MDPI, vol. 17(6), pages 1-28, March.
  57. Wen-Hsien Tsai & Wei-Hong Lin, 2024. "Production Decision Model for the Cement Industry in Pursuit of Carbon Neutrality: Analysis of the Impact of Carbon Tax and Carbon Credit Costs," Sustainability, MDPI, vol. 16(6), pages 1-22, March.
  58. Zhang, Mengdi & Shen, Qiao & Zhao, Zhiheng & Wang, Shuaian & Huang, George Q., 2024. "Commitment or rent-seeking? Government incentive policies for ESG reporting in sustainable e-commerce logistics," International Journal of Production Economics, Elsevier, vol. 268(C).
  59. Yuxiang Zheng & Qingqing Feng, 2025. "ESG performance, dual green innovation and corporate value—based on empirical evidence of listed companies in China," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(1), pages 609-624, January.
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