IDEAS home Printed from https://ideas.repec.org/r/eee/glofin/v38y2018icp45-64.html

ESG performance and firm value: The moderating role of disclosure

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Ren, Fangrong & Liu, Xiaoyan & Charles, Vincent & Zhao, Xin & Balsalobre-Lorente, Daniel, 2025. "Integrated efficiency and influencing factors analysis of ESG and market performance in thermal power enterprises in China: A hybrid perspective based on parallel DEA and a benchmark model," Energy Economics, Elsevier, vol. 141(C).
  2. Renhong Wu & Jinbao Li & Yunhai Dai & Xiangdong Shen & Md. Alamgir Hossain, 2024. "Impact of Environmental, Social, and Governance on Innovation in Chinese Listed Firms," Sustainability, MDPI, vol. 16(17), pages 1-24, August.
  3. Veeravel, V & Murugesan, Vijaya Prabhagar & Narayanamurthy, Vijayakumar, 2024. "Does ESG disclosure really influence the firm performance? Evidence from India," The Quarterly Review of Economics and Finance, Elsevier, vol. 95(C), pages 193-202.
  4. Fengxue Yin & Yanling Xiao & Rui Cao & Jianhua Zhang, 2023. "Impacts of ESG Disclosure on Corporate Carbon Performance: Empirical Evidence from Listed Companies in Heavy Pollution Industries," Sustainability, MDPI, vol. 15(21), pages 1-19, October.
  5. Zhang, Zhao & Zhang, Bing & You, Jiyuan & Wang, Ni & Xu, Xuegao, 2026. "Is more ESG disclosure always better? New evidence from ESG disclosure quantity and firm value," International Review of Economics & Finance, Elsevier, vol. 108(C).
  6. Mengdie Hai & Ziwei Fang & Zhaohua Li, 2022. "Does Business Group’s Conscious of Social Responsibility Enhance its Investment Efficiency? Evidence from ESG Disclosure of China’s Listed Companies," Sustainability, MDPI, vol. 14(8), pages 1-18, April.
  7. Arshi, Afifa & Ali, Amjad & Audi, Marc, 2025. "Evaluating the Impact of Sustainability Reporting on Financial Performance: The Mediating Role of ESG Performance and the Moderating Role of Firm Size," MPRA Paper 127480, University Library of Munich, Germany.
  8. Narula, Radhika & Rao, Purnima & Kumar, Satish & Matta, Rahul, 2024. "ESG scores and firm performance- evidence from emerging market," International Review of Economics & Finance, Elsevier, vol. 89(PA), pages 1170-1184.
  9. Ren, Xiaohang & An, Yaning & Jin, Chenglu & Yan, Cheng, 2024. "Weathering the policy storm: How climate strategy volatility shapes corporate total factor productivity," Energy Economics, Elsevier, vol. 134(C).
  10. Di Song & Canyu Xu & Zewei Fu & Chao Yang, 2023. "How Does a Regulatory Minority Shareholder Influence the ESG Performance? A Quasi-Natural Experiment," Sustainability, MDPI, vol. 15(7), pages 1-22, April.
  11. Abhishek Behl & P. S. Raghu Kumari & Harnesh Makhija & Dipasha Sharma, 2022. "Exploring the relationship of ESG score and firm value using cross-lagged panel analyses: case of the Indian energy sector," Annals of Operations Research, Springer, vol. 313(1), pages 231-256, June.
  12. Wang, Hu, 2024. "ESG investment preference and fund vulnerability," International Review of Financial Analysis, Elsevier, vol. 91(C).
  13. Azhaguraja N & Malabika Deo & S. Thiyagarajan, 2023. "Effect of Governance Practice on Firm Value: Governance Professionals’ Perception Study," Indian Journal of Corporate Governance, , vol. 16(1), pages 79-93, June.
  14. Timár, Barnabás, 2023. "A klímavédelmi események hatása a köztudatra és a tőkepiacra. Empirikus vizsgálat Google-trends- és ETF-adatokon [The impact of climate events on public perception and capital markets. An empirical study on Google trends and ETF data]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(7), pages 713-745.
  15. Mustafa K. Yilmaz & Umit Hacioglu & Ekrem Tatoglu & Mine Aksoy & Selman Duran, 2023. "Measuring the impact of board gender and cultural diversity on corporate governance and social performance: evidence from emerging markets," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 36(2), pages 2106503-210, December.
  16. Sonia Boukattaya & Zyed Achour & Zeineb Hlioui, 2021. "Corporate Social Responsibility and Corporate Financial Performance: An Empirical Literature Review," Post-Print hal-03472433, HAL.
  17. Guangyou Zhou & Lian Liu & Sumei Luo, 2022. "Sustainable development, ESG performance and company market value: Mediating effect of financial performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 3371-3387, November.
  18. Rio Murata & Shigeyuki Hamori, 2021. "ESG Disclosures and Stock Price Crash Risk," JRFM, MDPI, vol. 14(2), pages 1-20, February.
  19. Farhan Hussain & Zhifang Zhou & Hussain Abbas & Didier Robert Dusengemungu, 2025. "The Impact of Sustainability Disclosure on Firm Value in the Energy Sector of BRICS Economies: The Holistic Approach of GRI Guidelines," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(4), pages 4960-4975, August.
  20. Elen Cristina Bravos Giupponi & Maximilian Espuny & Camila Fabrício Poltronieri & Otávio José de Oliveira, 2026. "From ESG to Sustainable Development: A Path Designed for the Triple Helix Spheres," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(2), pages 1622-1647, April.
  21. Hansen, Jackie Damkjær & Xie, Zhuyun, 2025. "Transitioning to Sustainability: The Impact of ESG on Financial Performance in the Post-Soviet EU States," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, vol. 15(2), pages 113-131, February.
  22. Valeria Schifilliti & Alessandra Patti & Giovanna Centorrino, 2025. "Grease the Wheel! An Empirical Study on Environmental, Social, and Governance (ESG) and SMEs' Performance in the ICT Industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 7871-7887, November.
  23. Jootae Kim & Sungjin Son & Ick Jin, 2022. "The Effects of Shareholding of the National Pension Fund on Environmental, Social, Governance, and Financial Performance: Evidence from the Korean Manufacturing Industry," Sustainability, MDPI, vol. 14(18), pages 1-17, September.
  24. Hanna E. Czaja-Cieszyńska & Dominika Kordela, 2023. "Sustainability Reporting in Energy Companies—Is There a Link between Social Disclosures, the Experience and Market Value?," Energies, MDPI, vol. 16(9), pages 1-15, April.
  25. Zeng, Yongliang & Zhao, Xiangfang & Zhu, Yiwen, 2023. "Equity incentives and ESG performance: Evidence from China," Finance Research Letters, Elsevier, vol. 58(PC).
  26. Liu, Ailan & Dai, Sijia & Wang, Zhixuan, 2023. "Environmental protection tax on enterprise environmental, social and governance performance: A multi-perspective analysis based on financing constraints," Journal of Asian Economics, Elsevier, vol. 89(C).
  27. Mohamed Rashwan & Nardin Farouk & Rania Pasha, 2025. "Can ESG Strategies Drive Firm Value Growth in the MENA Region?," Sustainability, MDPI, vol. 17(17), pages 1-30, September.
  28. Shaofeng Wang & Hao Zhang, 2025. "How does digital supply chain transformation determine environmental, social, and governance (ESG) performance? Mediating role of firm integration and moderating effect of organizational digital culture," Operations Management Research, Springer, vol. 18(3), pages 960-986, September.
  29. Muhammad Alamgir & Magdalena Osińska & Ming‐Chang Cheng, 2026. "Green Bonds Impact on Firm Performance: The Mediating Role of Financial Risk and Financial Quality," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(S2), pages 1135-1154, March.
  30. Junjie Wang & Yan Chen & Sanfa Wang, 2024. "Exploring the relationship between corporate ESG performance and corporate violation: Based on the fraud triangle theory," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(6), pages 5606-5626, November.
  31. Roberto Moro-Visconti & Salvador Cruz Rambaud & Joaquín López Pascual & Javier Sánchez García, 2025. "Sustainable metaverse ecosystems: from ESG compliance to multilayer network scalability," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 11(1), pages 1-39, December.
  32. Ruben Pop & Monica Violeta Achim, 2025. "Fraud on Non-financial reporting," Journal of Financial Studies, Institute of Financial Studies, vol. 10(18), pages 164-194, May.
  33. Khan, Muhammad Arif & Khan, Ashraf & Hassan, M. Kabir & Maraghini, Maria Pia, 2024. "Market response to environmental social and governance performance: A global analysis," Research in International Business and Finance, Elsevier, vol. 67(PA).
  34. Wang, Anchao & Saqib, Abdul & Chen, Xiuxiu & Zhao, Xiaoqing, 2026. "How biodiversity disclosure enhances ESG performance: The role of entrepreneurship and physical climate risk," Finance Research Letters, Elsevier, vol. 89(C).
  35. Ed-Dafali, Slimane & Patel, Mitesh & Adardour, Zahra & Theodoraki, Christina, 2026. "Mapping ESG-Driven sustainable development: A retrospective review and future research agenda," Innovation and Green Development, Elsevier, vol. 5(1).
  36. repec:rfh:bbejor:v:14:y:2025:i:2:p:42-54 is not listed on IDEAS
  37. Mi Sook Lee, 2024. "The relationship between green innovation and sustainable growth in Korean companies: Moderated mediation effect of ESG score by industry," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(3), pages 2797-2810, June.
  38. Ann Susan Thomas & Ambili Jayachandran & Ajithakumari Vijayappan Nair Biju, 2024. "Strategic mapping of the environmental social governance landscape in finance – A bibliometric exploration through concepts and themes," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4428-4453, September.
  39. Tommaso Fornasari & Marco Traversi & Mariasole Bannò, 2026. "The Role of Corporate Governance in Enhancing Environmental and Social Performance," Business Strategy and the Environment, Wiley Blackwell, vol. 35(4), pages 4876-4894, May.
  40. Mishra, Geeti & Patro, Archana & Tiwari, Aviral Kumar, 2024. "Does climate governance moderate the relationship between ESG reporting and firm value? Empirical evidence from India," International Review of Economics & Finance, Elsevier, vol. 91(C), pages 920-941.
  41. Ying Chen & Zili Zhang, 2024. "Industry Heterogeneity and the Economic Consequences of Corporate ESG Performance for Good or Bad: A Firm Value Perspective," Sustainability, MDPI, vol. 16(15), pages 1-14, July.
  42. Bolognesi, Enrica & Burchi, Alberto, 2023. "The impact of the ESG disclosure on sell-side analysts’ target prices: The new era post Paris agreements," Research in International Business and Finance, Elsevier, vol. 64(C).
  43. Shuxia Zhang & Xiangyang Yin & Liping Xu & Ziyu Li & Deyue Kong, 2022. "Effect of Environmental, Social, and Governance Performance on Corporate Financialization: Evidence from China," Sustainability, MDPI, vol. 14(17), pages 1-20, August.
  44. Nguyen, Dat Thanh & Tran, Vuong Thao & Phan, Dinh Hoang Bach & Nguyen, Quang Thi Thieu, 2025. "Unmanaged ESG risks and corporate performance – The impact of management gaps," Finance Research Letters, Elsevier, vol. 83(C).
  45. Yasmeen Bashir & Yiwei Zhao & Huan Qiu & Zeeshan Ahmed & Josephine Tan-Hwang Yau, 2023. "Environmental, Social, and Governance Performance and Value Creation in Product Market: Evidence from Emerging Economies," JRFM, MDPI, vol. 16(12), pages 1-21, December.
  46. João Guerreiro & Mariana Pacheco, 2021. "How Green Trust, Consumer Brand Engagement and Green Word-of-Mouth Mediate Purchasing Intentions," Sustainability, MDPI, vol. 13(14), pages 1-13, July.
  47. Gianni Guastella & Matteo Mazzarano & Stefano Pareglio & Riccardo Christopher Spani, 2022. "Do environmental and emission disclosure affect firms’ performance?," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 12(4), pages 695-718, December.
  48. Satish Kumar & Avinash Ghalke, 2025. "ESG Performance and Dividend Payout: The Moderating Role of ESG Controversies and Legal Systems," Business Strategy and the Environment, Wiley Blackwell, vol. 34(6), pages 7210-7227, September.
  49. Dongyang Zhang & Cao Wang & Yu Dong, 2023. "How Does Firm ESG Performance Impact Financial Constraints? An Experimental Exploration of the COVID-19 Pandemic," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 35(1), pages 219-239, February.
  50. Ahmed Saber Moussa & Mahmoud Elmarzouky & Doaa Shohaieb, 2024. "Green Governance: How ESG Initiatives Drive Financial Performance in UK Firms?," Sustainability, MDPI, vol. 16(24), pages 1-25, December.
  51. Xuming Shangguan & Gengyan Shi & Zhou Yu, 2024. "ESG Performance and Enterprise Value in China: A Novel Approach via a Regulated Intermediary Model," Sustainability, MDPI, vol. 16(8), pages 1-18, April.
  52. Barros, Victor & Verga Matos, Pedro & Miranda Sarmento, Joaquim & Rino Vieira, Pedro, 2024. "ESG performance and firms’ business and geographical diversification: An empirical approach," Journal of Business Research, Elsevier, vol. 172(C).
  53. Ni, Yinan & Sun, Yanfei, 2023. "Environmental, social, and governance premium in Chinese stock markets," Global Finance Journal, Elsevier, vol. 55(C).
  54. Nithiphak Katisart & Siriluck Sutthachai & Krittapha Saenchaiyathon, 2025. "Can stakeholders evaluate corporate ESG performance through its ESG disclosure? A study of Thai listed firms," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 461-475, June.
  55. Eric M. Chang & Jo-Han Cheng, 2025. "The Evolution of Environmental, Social, and Governance (ESG) Performance: A Longitudinal Comparative Study on Moderators of Agenda 2030," Sustainability, MDPI, vol. 17(19), pages 1-28, September.
  56. Gao, Yang & Li, Yangyang & Zhao, Chengjie & Wang, Yaojun, 2022. "Risk spillover analysis across worldwide ESG stock markets: New evidence from the frequency-domain," The North American Journal of Economics and Finance, Elsevier, vol. 59(C).
  57. Mhamid, Imen & Hajji, Asma, 2026. "Cryptocurrencies in a Sustainable Era: Analyzing the Influence of Environmental Innovation and US Stock Indices on Bitcoin and Ethereum Returns," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 16(2), pages 1354-1363, January.
  58. Nosheen Rasool & Murugesh Arunachalam & Nirosha Hewa Wellalage & Vijay Kumar, 2025. "Unveiling the Relationship Between ESG and Growth of Unlisted Firms: Empirical Insights From Eastern Europe and Central Asia," Business Strategy and the Environment, Wiley Blackwell, vol. 34(5), pages 5669-5686, July.
  59. 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).
  60. Masud, Md. Abdul Kaium & Sahara, Juichiro & Maola, Monjura & Rahman, Mahfuzur, 2024. "Enhancing ESG Performance through Corporate Governance: Insights from Emerging Markets," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 15(1), pages 47-58, December.
  61. Yinglin Wang & Leqi Chen & Jiaxin Zhuang, 2024. "Research on ESG Investment Efficiency Regulation from the Perspective of Reciprocity and Evolutionary Game," Computational Economics, Springer;Society for Computational Economics, vol. 64(3), pages 1665-1695, September.
  62. Massimo Postiglione & Cristian Carini & Alberto Falini, 2024. "ESG and firm value: A hybrid literature review on cost of capital implications from Scopus database," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(6), pages 6457-6480, November.
  63. Anh Thi Xuan Tran & Tuan Minh Le, 2026. "Fintech development influences on corporate ESG performance: evidences from Southeast Asia," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 30(2), pages 429-466, June.
  64. Aziza Garsaa, 2025. "How Has the COVID‐19 Crisis Affected the Link Between ESG Disclosure and Firm Value? A Two‐Level Analysis of European Listed Companies," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 34(4), pages 2390-2407, October.
  65. Pruthiranjan Dwibedi & Debasis Pahi & Antarjyami Sahu, 2024. "Mapping the landscape of environmental, social and governance research: A bibliometric analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 3745-3767, September.
  66. Nour Chams & Josep García-Blandón & Khaled Hassan, 2021. "Role Reversal! Financial Performance as an Antecedent of ESG: The Moderating Effect of Total Quality Management," Sustainability, MDPI, vol. 13(13), pages 1-18, June.
  67. Komath, Muhammed Aslam Chelery & Doğan, Murat & Sayılır, Özlem, 2023. "Impact of corporate governance and related controversies on the market value of banks," Research in International Business and Finance, Elsevier, vol. 65(C).
  68. Rosa Adamo & Domenica Federico & Antonella Notte, 2023. "Equity Mutual Funds in Healthcare Sector: A Comparison of Performance and Risk Through an Age-Cohort Analysis," American Journal of Economics and Business Administration, Science Publications, vol. 14(1), pages 44-54, January.
  69. Chung, Yessica C.Y. & Kunene, Noxolo & Chang, Hung-Hao, 2024. "Renewable energy certificates and firm value: Empirical evidence in Taiwan," Energy Policy, Elsevier, vol. 184(C).
  70. Zhang, Liqin & Sun, Xiao & Guo, Wei & Sun, Ruiqi, 2025. "Green innovation and maturity mismatch: Evidence from China," Finance Research Letters, Elsevier, vol. 85(PC).
  71. Fatemi, Ali & Fooladi, Iraj & Hebb, Greg, 2026. "Greenwashing: Motivations, causes and consequences," International Review of Economics & Finance, Elsevier, vol. 105(C).
  72. Carlei, Vittorio & Furia, Donatella & Ceccarelli, Alessandro & Cascioli, Piera, 2025. "Outperforming ESG stocks portfolio: A machine learning ranking model with catboots regressor," The North American Journal of Economics and Finance, Elsevier, vol. 80(C).
  73. Purva Kansal & Keshav Malhotra & Neelam, 2024. "Recent Trends on Environmental, Social and Governance Research: A Bibliometric Analysis," Metamorphosis: A Journal of Management Research, , vol. 23(1), pages 7-22, June.
  74. Ayman Abdalla Mohammed Abubakr & Ahmed Mahade & Asaad Mubarak Hussien Musa & Zohoor Abdallah Mahmoud Hussin & Zaki Ahmad & Abbas Abdelrahman Adam Abdalla, 2026. "Impact of ESG Performance on Profitability and Firm Value: Experience of Companies Listed on the Stock Exchange of Thailand," SAGE Open, , vol. 16(1), pages 21582440261, January.
  75. Kahloul, Ines & Sbai, Hicham & Grira, Jocelyn, 2022. "Does Corporate Social Responsibility reporting improve financial performance? The moderating role of board diversity and gender composition," The Quarterly Review of Economics and Finance, Elsevier, vol. 84(C), pages 305-314.
  76. Jiang, Yahan & Wang, Cai & Li, Sha & Wan, Jing, 2022. "Do institutional investors' corporate site visits improve ESG performance? Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 76(C).
  77. Iman Harymawan & Fajar Kristanto Gautama Putra & Bayu Arie Fianto & Wan Adibah Wan Ismail, 2021. "Financially Distressed Firms: Environmental, Social, and Governance Reporting in Indonesia," Sustainability, MDPI, vol. 13(18), pages 1-18, September.
  78. Yoonkyo Cho, 2022. "ESG and Firm Performance: Focusing on the Environmental Strategy," Sustainability, MDPI, vol. 14(13), pages 1-19, June.
  79. Seyed Mehrzad Asaad Sajadi & Ali Fereydooni & Seyed Alireza Athari & Sabri Farhadi, 2026. "A Sustainable Portfolio Construction Model Based on ESG and Deep Learning Algorithms: Evidence from the U.S. Market," Computational Economics, Springer;Society for Computational Economics, vol. 67(4), pages 2927-2959, April.
  80. Nektarios Gavrilakis & Christos Floros, 2023. "ESG performance, herding behavior and stock market returns: evidence from Europe," Operational Research, Springer, vol. 23(1), pages 1-21, March.
  81. Yuchen Pan & Han Wang & Zhen Liu, 2026. "Corporate ESG Performance, Ownership Structure and Export Intensity: Evidence From Chinese Listed Companies," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 31(1), pages 789-803, January.
  82. Shao, Fangjing & Qin, Chuan & Wen, Chunran, 2026. "Unveiling the link between firm ESG performance and CSR disclosure quality: The mediating impact of stakeholder attention," International Review of Financial Analysis, Elsevier, vol. 110(C).
  83. McGuinness, Paul B. & Vieito, João Paulo & Wang, Mingzhu, 2024. "The impact of CSR-engagement, board gender, and stock price synchronicity on female analyst stock coverage decisions," Journal of Financial Stability, Elsevier, vol. 75(C).
  84. Postiglione, Massimo & Carini, Cristian & Falini, Alberto, 2025. "Assessing Firm ESG Performance Through Corporate Survival: The Moderating Role of Firm Size," International Review of Financial Analysis, Elsevier, vol. 100(C).
  85. Abdullah Jihad Rabaya & Norman Mohd Saleh, 2022. "The moderating effect of IR framework adoption on the relationship between environmental, social, and governance (ESG) disclosure and a firm's competitive advantage," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(2), pages 2037-2055, February.
  86. Rachana Manoj Lunawat & Mahmoud Elmarzouky & Doaa Shohaieb, 2025. "Integrating Environmental, Social, and Governance (ESG) Factors into the Investment Returns of American Companies," Sustainability, MDPI, vol. 17(19), pages 1-20, September.
  87. Sastroredjo, Probowo Erawan & Suganda, Tarsisius Renald, 2026. "From ESG risk to financial strength: How controversy management and corporate governance shape resilience," Research in International Business and Finance, Elsevier, vol. 88(C).
  88. Zhongjuan Sun & Jialin Feng & Yikai Yuan & Jiamu Sun, 2025. "How does parent firms' ESG disclosure affect overseas subsidiary financial performance? The case of Chinese multinationals," Asian Business & Management, Palgrave Macmillan, vol. 24(1), pages 128-165, February.
  89. Theerasak Nitlarp & Theeraya Mayakul, 2023. "The Implications of Triple Transformation on ESG in the Energy Sector: Fuzzy-Set Qualitative Comparative Analysis (fsQCA) and Structural Equation Modeling (SEM) Findings," Energies, MDPI, vol. 16(5), pages 1-26, February.
  90. Qian, Simeng, 2024. "The effect of ESG on enterprise value under the dual carbon goals: From the perspectives of financing constraints and green innovation," International Review of Economics & Finance, Elsevier, vol. 93(PA), pages 318-331.
  91. Shenshen Zhang, 2024. "The impact of digital transformation on ESG performance and the moderation of mixed‐ownership reform: The evidence from Chinese state‐owned enterprises," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2195-2210, May.
  92. Hongqiang Yan & Ashok K. Mishra & Xi Zhou, 2026. "Do All Food and Beverage Firms Benefit From Voluntary ESG Reporting? Evidence From China's Listed Companies," Agribusiness, John Wiley & Sons, Ltd., vol. 42(2), pages 623-640, April.
  93. Lu, Zhenye & Lin, Yongjia & Li, You, 2023. "Does corporate engagement in digital transformation influence greenwashing? Evidence from China," Finance Research Letters, Elsevier, vol. 58(PD).
  94. Ahmad Yuosef Alodat & Yunhong Hao, 2025. "Environmental, social and governance (ESG) disclosure and firm performance: Moderating role of board gender diversity and sustainability committee," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(1), pages 636-651, February.
  95. Archana Saxena & Rajesh Singh & Anita Gehlot & Shaik Vaseem Akram & Bhekisipho Twala & Aman Singh & Elisabeth Caro Montero & Neeraj Priyadarshi, 2022. "Technologies Empowered Environmental, Social, and Governance (ESG): An Industry 4.0 Landscape," Sustainability, MDPI, vol. 15(1), pages 1-17, December.
  96. Fei Xu & Xingyu Zhu & Mingke Li, 2024. "Environmental, Social, and Governance Information Rating and Firm Uncertainty Perception, Evidence from China Listed Firms," Sustainability, MDPI, vol. 16(14), pages 1-15, July.
  97. Rezaee, Zabihollah & Dou, Huan & Zhang, Huili, 2020. "Corporate social responsibility and earnings quality: Evidence from China," Global Finance Journal, Elsevier, vol. 45(C).
  98. Almas Farah Dinna Dewi & Handriyono & Isti Fadah & Dea Nova Agustiyaningsih, 2024. "From Campus to Office: The Impact of Green Human Resources Management and Environmental, Social, and Governance on Student Career Choices in a Sustainability Context," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 11(12), pages 986-995, December.
  99. Champagne, Claudia & Coggins, Frank & Sodjahin, Amos, 2022. "Can extra-financial ratings serve as an indicator of ESG risk?," Global Finance Journal, Elsevier, vol. 54(C).
  100. Denny IRAWAN & Tatsuyoshi OKIMOTO, 2021. "How Do ESG Performance and Awareness Affect Firm Value and Corporate Overinvestment?," Discussion papers 21033, Research Institute of Economy, Trade and Industry (RIETI).
  101. Jeanne, Amar & Demaria, Samira & Rigot, Sandra, 2023. "What are the drivers of corporates' climate transparency? Evidence from the S&P 1200 index," Ecological Economics, Elsevier, vol. 213(C).
  102. Kemal ÇEK, 2025. "Effect of Accounting and ESG Controversies on Financial Performance: Moderating Effect of ESG," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 2.
  103. Patrycja Chodnicka-Jaworska, 2021. "ESG as a Measure of Credit Ratings," Risks, MDPI, vol. 9(12), pages 1-26, December.
  104. Emanuele Teti & Alberto Dell'Acqua & Paolo Bonsi, 2022. "Detangling the role of environmental, social, and governance factors on M&A performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1768-1781, September.
  105. Antonios Persakis, 2024. "The impact of climate policy uncertainty on ESG performance, carbon emission intensity and firm performance: evidence from Fortune 1000 firms," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(9), pages 24031-24081, September.
  106. Weijia Hu & Jining Sun & Yu-En Lin & Jingbo Hu, 2023. "ESG and Investment Efficiency: The Role of Marketing Capability," Sustainability, MDPI, vol. 15(24), pages 1-19, December.
  107. Hu Wang & Xin Liu & Xuan Wang, 2025. "Price subsidies and firm resilience: evidence from the renewable energy power generation industry in China," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-14, December.
  108. Xiyu Rong & Myung-In Kim, 2024. "ESG and the Cost of Debt: Role of Media Coverage," Sustainability, MDPI, vol. 16(12), pages 1-20, June.
  109. Hoang, Thi Hong Van & Pham, Linh & Nguyen, Thanh Thi Phuong, 2023. "Does country sustainability improve firm ESG reporting transparency? The moderating role of firm industry and CSR engagement," Economic Modelling, Elsevier, vol. 125(C).
  110. Mengdi Qin & Eunmi Tatum Lee, 2024. "Does Information Transparency Moderate the Relationship Between ESG and Green Innovation? Empirical Evidence from China," Sustainability, MDPI, vol. 16(23), pages 1-17, November.
  111. Maya Finger & Mosi Rosenboim, 2022. "Going ESG: The Economic Value of Adopting an ESG Policy," Sustainability, MDPI, vol. 14(21), pages 1-15, October.
  112. Ammar Ali Gull & Tanveer Ahsan & Sabri Boubaker & Fabiana Roberto, 2026. "Women on Board and Climate Change: An Illustration Through Greenhouse Gas Emissions," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 31(1), pages 1302-1332, January.
  113. Huy Viet Hoang, 2025. "Too many hats? The impact of board members affiliations on firm performance," Economics of Governance, Springer, vol. 26(3), pages 337-370, September.
  114. S. M. R. K. Samarakoon & R. K. Mishra & Rudra P. Pradhan & Manju Jayakumar & Tapan P. Bagchi, 2025. "Annual report readability, ESG disclosure, and risk perspectives of Indian firms: the mediating role of corporate governance and earnings management," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 678-705, September.
  115. Murat Doğan & Muhammed Aslam Chelery Komath & Özlem Sayilir, 2025. "Credit rating prediction with ESG data using data mining methods," Future Business Journal, Springer, vol. 11(1), pages 1-14, December.
  116. Al Fadhel, Latifa & Manickavasagam, Jeevananthan, 2026. "Why do ESG disagree? A survey of measurement, methodology, and financial outcomes," Research in International Business and Finance, Elsevier, vol. 89(C).
  117. Tiago Cruz Gonçalves & Victor Barros & José Vicente Avelar, 2023. "Environmental, social and governance scores in Europe: what drives financial performance for larger firms?," Economics and Business Letters, Oviedo University Press, vol. 12(2), pages 121-131.
  118. T. G. Saji & A. D. Rajeev Kumar, 2025. "Beyond Earnings: The Synergistic Effects of Financial Quality and Sustainability Disclosures on Market Valuation of Manufacturing Firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 4788-4801, July.
  119. Han Long & Gen-Fu Feng & Chun-Ping Chang, 2023. "How does ESG performance promote corporate green innovation?," Economic Change and Restructuring, Springer, vol. 56(4), pages 2889-2913, August.
  120. Shen, Lin & Zhang, Wen & Ma, Dan, 2025. "ESG practices and financing constraints of Chinese high-carbon enterprises under carbon reduction pressure: The role of credit financing and corporate reputation," Economic Modelling, Elsevier, vol. 152(C).
  121. Yao Xie & Sang Baum Kang & Jialin Zhao, 2025. "ESG practices and corporate financial performance: Evidence from the airline industry during the Russian-Ukrainian war," Economics Bulletin, AccessEcon, vol. 45(3), pages 1421-1430.
  122. Mirza, Nawazish & Naeem, Muhammad Abubakr & Ha Nguyen, Thi Thu & Arfaoui, Nadia & Oliyide, Johnson A., 2023. "Are sustainable investments interdependent? The international evidence," Economic Modelling, Elsevier, vol. 119(C).
  123. Yaghoub Abdi & Xiaoni Li & Xavier Càmara-Turull, 2020. "Impact of Sustainability on Firm Value and Financial Performance in the Air Transport Industry," Sustainability, MDPI, vol. 12(23), pages 1-23, November.
  124. Sakhr Bani-Khaled & Graça Azevedo & Jonas Oliveira, 2025. "Environmental, social, and governance (ESG) factors and firm value: A systematic literature review of theories and empirical evidence," AMS Review, Springer;Academy of Marketing Science, vol. 15(1), pages 228-260, June.
  125. Panpan Feng & Yimeng Zhang & Seongil Jeon, 2025. "Does ESG Performance Affect Supply Chain Concentration? Evidence From China," American Journal of Economics and Sociology, Wiley Blackwell, vol. 84(3), pages 467-480, May.
  126. Mutalib Anifowose, 2026. "Evidence of the impact of corporate governance on ESG disclosure in sub-Saharan Africa: the moderating role of ownership structure," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 23(2), pages 283-304, June.
  127. Yi, Fang & Cao, Chenru & Xu, Jingxuan, 2024. "How antitrust enforcement affects corporate ESG performance? Evidence from merger review cases in China," Economic Analysis and Policy, Elsevier, vol. 84(C), pages 1730-1746.
  128. 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).
  129. Umar, Zaghum & Kenourgios, Dimitris & Papathanasiou, Sypros, 2020. "The static and dynamic connectedness of environmental, social, and governance investments: International evidence," Economic Modelling, Elsevier, vol. 93(C), pages 112-124.
  130. Duong, An Thi Thuy, 2025. "Resilience or returns: Assessing green equity index performance across market regimes," International Review of Economics & Finance, Elsevier, vol. 97(C).
  131. Wang, Xue & Liu, Qingyuan, 2024. "Information disclosure and ESG rating disagreement: Evidence from green bond issuance in China," Pacific-Basin Finance Journal, Elsevier, vol. 85(C).
  132. Khaw, Karren Lee-Hwei & Wei, Yi & Ma, Shiyue, 2025. "Family firms and risk taking: Does the integration of ESG practices matter?," Emerging Markets Review, Elsevier, vol. 69(C).
  133. Eduardo Schiehll & Sam Kolahgar, 2021. "Financial materiality in the informativeness of sustainability reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 840-855, February.
  134. Birong Huang & Zilong Wang & Yuan Gu, 2023. "ESG Investment Scale Allocation of China’s Power Grid Company Using System Dynamics Simulation Modeling," IJERPH, MDPI, vol. 20(4), pages 1-16, February.
  135. Ban, Nannan & Che, Xinxin & Walker, Thomas & Zhao, Yunfei, 2025. "Does green bond issuance affect firm value? Evidence from China," Global Finance Journal, Elsevier, vol. 66(C).
  136. Khan, Muhammad Arif, 2022. "ESG disclosure and Firm performance: A bibliometric and meta analysis," Research in International Business and Finance, Elsevier, vol. 61(C).
  137. Rezaee, Zabihollah & Homayoun, Saeid & Poursoleyman, Ehsan & Rezaee, Nick J., 2023. "Comparative analysis of environmental, social, and governance disclosures," Global Finance Journal, Elsevier, vol. 55(C).
  138. Samuel Jebaraj Benjamin & Pallab Kumar Biswas, 2022. "Does winning a CSR Award increase firm value?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(3), pages 313-329, September.
  139. Guo, Kun & Li, Yichong & Zhang, Yunhan & Chen, Yingtong & Ma, Yanran, 2024. "Cross-country risk spillovers of ESG stock indices: Dynamic patterns and the role of climate transition risks," International Review of Financial Analysis, Elsevier, vol. 95(PB).
  140. Lai, Xiaobing & Zhang, Fan, 2022. "Can ESG certification help company get out of over-indebtedness? Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 76(C).
  141. Reni Listyawati & Hadri Kusuma & Yuni Nustini, 2025. "The Role of Sustainability Disclosure in Enhancing Bank Performance: Evidence from ASEAN Countries," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 21-43.
  142. Rainer Kasperzak & Marko Kureljusic & Lucas Reisch & Simon Thies, 2023. "Accounting for Carbon Emissions—Current State of Sustainability Reporting Practice under the GHG Protocol," Sustainability, MDPI, vol. 15(2), pages 1-17, January.
  143. Chetna Rath & Asit Tripathy & Sachin Kumar Mangla, 2025. "How the social dimension of ESG influences CEO compensation: Role of CEO and board characteristics," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 762-777, January.
  144. Lau, Wei-Theng & Ab Razak, Nazrul Hisyam & Chang, Yik-Khoon & Ng, Sin-Huei, 2025. "Unlocking ESG Value: The Role of Firm-level Cash Flow in Asia Pacific," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, vol. 15(4), pages 207-216, June.
  145. Imen Khanchel & Naima Lassoued, 2022. "ESG Disclosure and the Cost of Capital: Is There a Ratcheting Effect over Time?," Sustainability, MDPI, vol. 14(15), pages 1-19, July.
  146. Kangqi Jiang & Jie Zhang & Mengling Zhou & Zhongfei Chen, 2025. "ESG disagreement and corporate debt maturity: evidence from China," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 11(1), pages 1-39, December.
  147. Samuel Jebaraj Benjamin & Zhuoan Feng & Pallab Kumar Biswas, 2023. "Negative Social Media Sentiments and Capital Structure," Capital Markets Review, Malaysian Finance Association, vol. 31(2), pages 1-22.
  148. Marsela Bebic & Natálie Bruder Badie & Ladislav Tyll & Mohit Srivastava, 2025. "Exploring the barriers and drivers of ESG in the German Mittelstand: A qualitative analysis of mechanical and plant engineering companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 2147-2170, March.
  149. Nehir Balci & Beyza Gürel & Mustafa Reha Okur, 2026. "Turning Profit Into Sustainability: Evidence on Artificial Intelligence, Education, and Ecological Footprint," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(2), pages 2697-2724, April.
  150. Wen‐Min Lu & Kuo‐Cheng Kuo & Qian Long Kweh & Oyunchimeg Ganbaatar, 2025. "Environmental, social, and governance, board gender diversity, and firm efficiency: Evidence from the global mining industry pre‐ and post‐COVID‐19 pandemic," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(1), pages 1002-1023, January.
  151. Francisco Javier Forcadell & Juan José Nájera & Elisa Aracil & Fernando Úbeda, 2026. "So Good, but So Far Away? The Effect of Institutional Distance on the Parent CSR and Subsidiary Reputation Link," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 35(3), pages 2412-2432, July.
  152. Monika Dahiya & Shveta Singh & Neeru Chaudhry, 2024. "Unveiling the role of corporate social responsibility on the efficiency of capital investments and their speed of adjustment: Insights from India," Asia Pacific Journal of Management, Springer, vol. 41(4), pages 1963-1988, December.
  153. Shuairan Sang & Aiguo Yan & Mahmood Ahmad, 2024. "CEO Experience and Enterprise Environment, Social and Governance Performance: Evidence from China," Sustainability, MDPI, vol. 16(11), pages 1-20, May.
  154. Dhasmana, Samriddhi & Ghosh, Sajal & Kanjilal, Kakali, 2023. "Does investor sentiment influence ESG stock performance? Evidence from India," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
  155. Leslier Valenzuela-Fernández & Christian Espinosa-Méndez & Lisgrey Barrera Legoburo, 2026. "When does sustainability fail? The contrasting impact of ESG on entrepreneurial brand value and financial performance," International Entrepreneurship and Management Journal, Springer, vol. 22(2), pages 1-39, June.
  156. Changjiang Zhang & Sihan Zhang & Zhepeng Zhou & Bing He, 2025. "Merging Economic Aspirations with Sustainability: ESG and the Evolution of the Corporate Development Paradigm in China," Sustainability, MDPI, vol. 17(20), pages 1-23, October.
  157. Dingru Liu & Xiao Wang & Hanqing Wang & Zhiwei Yang, 2026. "ESG rating changes and debt costs of enterprises in China," SAGE Open, , vol. 16(1), pages 21582440251, January.
  158. Shanping Wang & Xinye Liang & Jiawei Huang & Peng Cao, 2025. "Do academic executives influence corporate ESG performance? Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(1), pages 788-805, January.
  159. Zhan, Huawang & Shen, Huayu & Guo, Hui, 2025. "Research on the impact of ESG scores on corporate substantive and strategic green innovation," Innovation and Green Development, Elsevier, vol. 4(1).
  160. Pedro Verga Matos & Victor Barros & Joaquim Miranda Sarmento, 2020. "Does ESG Affect the Stability of Dividend Policies in Europe?," Sustainability, MDPI, vol. 12(21), pages 1-15, October.
  161. Remo-Diez, Nieves & Mendaña-Cuervo, Cristina & Arenas-Parra, Mar, 2023. "Exploring the asymmetric impact of sustainability reporting on financial performance in the utilities sector: A longitudinal comparative analysis," Utilities Policy, Elsevier, vol. 84(C).
  162. Hadiqa Ahmad & Muhammad Yaqub & Seung Hwan Lee, 2024. "Environmental-, social-, and governance-related factors for business investment and sustainability: a scientometric review of global trends," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(2), pages 2965-2987, February.
  163. Deli Wang & Ke Peng & Kaiye Tang & Yewei Wu, 2022. "Does Fintech Development Enhance Corporate ESG Performance? Evidence from an Emerging Market," Sustainability, MDPI, vol. 14(24), pages 1-21, December.
  164. Anita, Mendiratta & Shveta, Singh & Yadav Surendra, S. & Arvind, Mahajan, 2023. "When do ESG controversies reduce firm value in India?," Global Finance Journal, Elsevier, vol. 55(C).
  165. Mazumder, Sayantan Guha & Dey, Pranay & Bora, Jutimala & Bora, Toralima, 2025. "Unraveling the Financial Impact of ESG Performance: Evidence from NSE Listed Companies in India," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, vol. 15(5), pages 38-45, August.
  166. Shiyu Wu & Xinyi Li & Xiaosen Du & Zexin Li, 2022. "The Impact of ESG Performance on Firm Value: The Moderating Role of Ownership Structure," Sustainability, MDPI, vol. 14(21), pages 1-22, November.
  167. Haoyue Bai & Junghee Kim, 2024. "Do ESG Practices Promote Financial Performance? Comparison of English, Chinese, and Korean Papers Through Bibliometric and Meta-Analysis," Sustainability, MDPI, vol. 16(22), pages 1-22, November.
  168. K Shiljas & Dilip Kumar, 2024. "The interplay of cash flow uncertainty and firm life cycle on sustainability disclosure," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 8471-8492, December.
  169. En Xie & Shuang Cao, 2023. "Can network attention effectively stimulate corporate ESG practices?—Evidence from China," PLOS ONE, Public Library of Science, vol. 18(12), pages 1-16, December.
  170. Faozi A. Almaqtari & Tamer Elsheikh & Omar Ikbal Tawfik & Mayada Abd El-Aziz Youssef, 2022. "Exploring the Impact of Sustainability, Board Characteristics, and Firm-Specifics on Firm Value: A Comparative Study of the United Kingdom and Turkey," Sustainability, MDPI, vol. 14(24), pages 1-27, December.
  171. Mazzarano, Matteo & Guastella, Gianni & Pareglio, Stefano & Xepapadeas, Anastasios & Borghesi, Simone, 2024. "“Carbon” boards and transition risk: Explicit and implicit exposure implications for total stock returns and dividends payouts," Energy Economics, Elsevier, vol. 137(C).
  172. Mariani, Massimo & Caragnano, Alessandra & D'Ercole, Francesco & Frascati, Domenico, 2024. "Carbon intensity and market pricing: An asymmetric valuation," International Review of Financial Analysis, Elsevier, vol. 93(C).
  173. Davoodi, Shayan & Fereydooni, Ali & Rastegar, Mohammad Ali, 2024. "Can portfolio construction considering ESG still gain high profits?," Research in International Business and Finance, Elsevier, vol. 67(PA).
  174. Yanghee Kim & Chuljin Park & Yeonji Seo & Taewoo Roh, 2026. "Sensegiving, ESG, and Firm Value: Mitigating Interpretive Uncertainty in South Korea," Business Strategy and the Environment, Wiley Blackwell, vol. 35(3), pages 4240-4255, March.
  175. Doreen McGunagle & Laura Zizka & Ron Mau & Patti Clark, 2026. "The journey toward sustainability: positive impact of environmental, social, and governance index on transportation," Journal of Marketing Analytics, Palgrave Macmillan, vol. 14(2), pages 594-611, June.
  176. Qureshi, Fiza & Qureshi, Saba & Ismail, Izlin & Yarovaya, Larisa, 2025. "Unlocking economic insights: ESG integration, market dynamics and sustainable transitions," Energy Economics, Elsevier, vol. 145(C).
  177. Raymond Kwong & Man Lung Jonathan Kwok & Helen S. M. Wong, 2023. "Green FinTech Innovation as a Future Research Direction: A Bibliometric Analysis on Green Finance and FinTech," Sustainability, MDPI, vol. 15(20), pages 1-27, October.
  178. Cristiano Melo Reinaldo & Francisco Roberto Pinto, 2025. "Gender Diversity in Audit Committees from an Environmental, Social and Governance Perspective," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(2), pages 3573-3587, February.
  179. Riccardo Santamaria & Francesco Paolone & Nicola Cucari & Luca Dezi, 2021. "Non‐financial strategy disclosure and environmental, social and governance score: Insight from a configurational approach," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1993-2007, May.
  180. Abdulaziz Mohammed Alsahlawi & Kaouther Chebbi & Mohammed Abdullah Ammer, 2021. "The Impact of Environmental Sustainability Disclosure on Stock Return of Saudi Listed Firms: The Moderating Role of Financial Constraints," IJFS, MDPI, vol. 9(1), pages 1-17, January.
  181. Khanh Hoang, 2022. "Silent but deadly: Political corruption and voluntary ESG disclosure in the United States," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(7), pages 2775-2793, October.
  182. Mohamed Marie & Baolei Qi & Ali Meftah Gerged & Haitham Nobanee, 2024. "Exploring Environmental, Social and Governance research in the wake of COVID‐19: A bibliometric analysis of current trends and recommendations for future research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(6), pages 6131-6149, November.
  183. Mohamed Samy ElDeeb & Nada Salah ElGabry & Nesma Mounir & Mirna Ahmed, 2025. "Nexus among herding behavior, ESG disclosure, and market capitalization in the Egyptian stock market," Future Business Journal, Springer, vol. 11(1), pages 1-17, December.
  184. Isam Saleh & Malik Abu Afifa & Abdallah Alkhawaja, 2025. "Environmental, social, and governance (ESG) disclosure, earnings management and cash holdings: Evidence from a European context," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 34(2), pages 295-308, April.
  185. Xuefei Zhao & Biyi Zhou & Qianling Zhou, 2025. "The Impact of Environmental Incentive Policies on the Value of New Energy Enterprises—Evidence from China’s New Energy Demonstration Cities," Sustainability, MDPI, vol. 17(19), pages 1-35, September.
  186. Berenike Wiener & Georg von Schnurbein, 2023. "Foundation Investment Funds for Grant-Making Foundations in Germany: Do They Facilitate Sustainable Investing?," SAGE Open, , vol. 13(4), pages 21582440231, December.
  187. Haowen Tian & Junkai Wang & Yue Cai, 2025. "Artificial Intelligence Adoption and Corporate ESG Performance," Business Strategy and the Environment, Wiley Blackwell, vol. 34(7), pages 8922-8945, November.
  188. Agustin Palupi, 2023. "Does ESG Affect The Firm Value?," GATR Journals afr224, Global Academy of Training and Research (GATR) Enterprise.
  189. Hansen, Jackie Damkjær & Xie, Zhuyun, 2025. "Financial Performance and ESG in the EU's Core: Effects of the Russian-Ukraine War and Post-COVID Recovery," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, vol. 15(3), pages 83-98, April.
  190. Sharif Mohammad Aqabna & Mehmet Aga & Huthayfa Nabeel Jabari, 2023. "Firm Performance, Corporate Social Responsibility and the Impact of Earnings Management during COVID-19: Evidence from MENA Region," Sustainability, MDPI, vol. 15(2), pages 1-20, January.
  191. 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.
  192. Wang, Yujue & Liang, Yuting & Li, Lin & Zhang, Jingying, 2026. "Innovation breakthrough under resource constraints: Is data assetization the new game-changer?," Economic Analysis and Policy, Elsevier, vol. 90(C), pages 1220-1237.
  193. Juan Pineiro-Chousa & Noelia Romero-Castro & Marcos Vizcaíno-González, 2019. "Inclusions in and Exclusions from the S&P 500 Environmental and Socially Responsible Index: A Fuzzy-Set Qualitative Comparative Analysis," Sustainability, MDPI, vol. 11(4), pages 1-31, February.
  194. Khurram, Muhammad Usman & Abbassi, Wajih & Chen, Yifan & Chen, Lifeng, 2024. "Outward foreign investment performance, digital transformation, and ESG performance: Evidence from China," Global Finance Journal, Elsevier, vol. 60(C).
  195. Chen, Chun-Da & Su, Ching-Hui (Joan) & Chen, Ming-Hsiang, 2022. "Understanding how ESG-focused airlines reduce the impact of the COVID-19 pandemic on stock returns," Journal of Air Transport Management, Elsevier, vol. 102(C).
  196. Doğan, Murat & Sayılır, Özlem & Komath, Muhammed Aslam Chelery & Çimen, Emre, 2025. "Prediction of market value of firms with corporate sustainability performance data using machine learning models," Finance Research Letters, Elsevier, vol. 77(C).
  197. Liyuan Meng & Yuchen Zhang, 2023. "Impact of Tax Administration on ESG Performance—A Quasi-Natural Experiment Based on China’s Golden Tax Project III," Sustainability, MDPI, vol. 15(14), pages 1-23, July.
  198. Jiang, Lisha & Zhou, Wei & Hualiang, Wu & Deng, Wei, 2025. "Impact of business environment uncertainty on ESG performance from the perspective of resource supply and demand based on ESG performance," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 1012-1030.
  199. Han Lu & Sultan Sikandar Mirza & Chengming Huang, 2025. "The Dynamics of ESG Peer Pressure and Corporate Resilience: Examining Through Firm‐Perceived EPU and Governance Efficiency Perspectives," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(5), pages 5858-5894, September.
  200. Hossain, Ashrafee T. & Masum, Abdullah-Al, 2022. "Does corporate social responsibility help mitigate firm-level climate change risk?," Finance Research Letters, Elsevier, vol. 47(PB).
  201. Bai, Caiquan & Yao, Di & Xue, Qihang, 2025. "Does artificial intelligence suppress firms' greenwashing behavior? Evidence from robot adoption in China," Energy Economics, Elsevier, vol. 142(C).
  202. Huirong Li & Li Zhao, 2025. "Corporate Dual-Organizational Performance and Substantive Green Innovation Practices: A Quasi-Natural Experiment Analysis Based on ESG Rating Events," Sustainability, MDPI, vol. 17(19), pages 1-32, October.
  203. Ahmad Al-Hiyari & Mohamed Chakib Kolsi, 2024. "How do Stock Market Participants Value ESG Performance? Evidence from Middle Eastern and North African Countries," Global Business Review, International Management Institute, vol. 25(4), pages 934-956, August.
  204. Yuan, Mingqing, 2024. "Beyond green bonds: Stock market reactions to ESG bond announcements and issuances in Japan," MPRA Paper 120943, University Library of Munich, Germany.
  205. Özge Sahin & Karoline Bax & Claudia Czado & Sandra Paterlini, 2022. "Environmental, Social, Governance scores and the Missing pillar—Why does missing information matter?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1782-1798, September.
  206. Sharma, Gagan Deep & Tiwari, Aviral Kumar & Talan, Gaurav & Jain, Mansi, 2021. "Revisiting the sustainable versus conventional investment dilemma in COVID-19 times," Energy Policy, Elsevier, vol. 156(C).
  207. Yan, Tingxian & Wang, Changlong & Wang, Shuxiao, 2026. "How does digital transformation affect greenwashing?," International Review of Economics & Finance, Elsevier, vol. 108(C).
  208. Chen, Zhongfei & Xie, Guanxia, 2022. "ESG disclosure and financial performance: Moderating role of ESG investors," International Review of Financial Analysis, Elsevier, vol. 83(C).
  209. Shengshi Zhou, 2025. "“Sticking to One's Post” or “Backing the Right Captain”?—The Impact of Corporate Environmental, Social, and Governance Performance on Employee Turnover," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 34(4), pages 2339-2355, October.
  210. Gaurav Jyoti & Ashu Khanna, 2024. "How does sustainability performance affect firms' market performance? An empirical investigation in the Indian context," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(8), pages 20457-20483, August.
  211. Fan, Rui & Xu, Yuxuan & Yu, Liying & Qiu, Ran, 2025. "Sustainability needs trust: The role of social trust in driving corporate ESG performance," Economic Analysis and Policy, Elsevier, vol. 86(C), pages 1492-1509.
  212. Yu, Haixu & Liang, Chuanyu & Liu, Zhaohua & Wang, He, 2023. "News-based ESG sentiment and stock price crash risk," International Review of Financial Analysis, Elsevier, vol. 88(C).
  213. Ibrahim Khalifa Elmghaamez & Jacinta Nwachukwu & Collins G. Ntim, 2024. "ESG disclosure and financial performance of multinational enterprises: The moderating effect of board standing committees," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(3), pages 3593-3638, July.
  214. Ren, Xiangru & Ren, Yuning, 2024. "Public environmental concern and corporate ESG performance," Finance Research Letters, Elsevier, vol. 61(C).
  215. Marcelo Werneck Barbosa & Marcelo Bronzo & Noel Torres Júnior & Paulo Renato de Sousa, 2025. "Predictors of Corporate Reputation: Circular Economy, Environmental, Social, and Governance, and Collaborative Relationships in Brazilian Agribusiness," Sustainability, MDPI, vol. 17(7), pages 1-31, March.
  216. Shakil, Mohammad Hassan, 2021. "Environmental, social and governance performance and financial risk: Moderating role of ESG controversies and board gender diversity," Resources Policy, Elsevier, vol. 72(C).
  217. Monika Wieczorek-Kosmala & Dorota Marquardt & Jarosław Kurpanik, 2021. "Drivers of Sustainable Performance in European Energy Sector," Energies, MDPI, vol. 14(21), pages 1-17, October.
  218. Perera, Vidura & Wasantha, Neel & Dissanayake, Tharindu & Bandara, Aruna Ishara & Gunasena, Daham & Kumara, Nuwan Pushpa & Jayawickrama, Sanjeewa & Madurapperuma, Wasanthi & Wanninayake, Bandara, 2026. "Digital Green Finance, FinTech Innovation, and Corporate Environmental Performance: Evidence from Global Firms," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 16(2), pages 1238-1255, January.
  219. Hanan Ahmad Qudah & Mohammad Zakaria Alqudah, 2026. "ESG performance as a mediating factor in ownership, board structures, and sustainable financial performance among Jordanian banks," Economic Change and Restructuring, Springer, vol. 59(2), pages 1-41, April.
  220. Mohammad Talha, 2026. "Mandatory ESG Disclosure and Corporate Performance: Evidence From the EU CSRD," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(4), pages 5823-5838, July.
  221. Gülfen Tuna & Kaan Türkay & Saim Saner Çiftyildiz & Hülya Çelik, 2024. "The impact of financial tools in environmental degradation management: the relationship between Co2 emission and ESG funds," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(6), pages 14941-14956, June.
  222. Baker, H. Kent & Kumar, Satish & Pandey, Nitesh, 2021. "Thirty years of the Global Finance Journal: A bibliometric analysis," Global Finance Journal, Elsevier, vol. 47(C).
  223. Fares Alsufy & Malik Abu Afifa & Mohammed Zakaria Soda, 2020. "Mediating Effects of Liquidity in the Relationship between Earnings Quality and Market Value of the Share Price: Evidence from Jordan," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 19(1), pages 17-32, June.
  224. Zhang, Dayong & Zhang, Zhiwei & Ji, Qiang & Lucey, Brian & Liu, Jia, 2021. "Board characteristics, external governance and the use of renewable energy: International evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 72(C).
  225. Wei Liu & Han Yan, 2025. "The evaluation of ESG strategy implementation effect based on performance prism: evidence from the industrial and commercial bank of China," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-14, December.
  226. Nafis Dwi Kartiko & Amrie Firmansyah, 2026. "Green Banking Disclosure and Financial Trade-Offs: Evidence from Indonesia’s Banking Sector," Bulletin of Monetary Economics and Banking, Bank Indonesia, vol. 29(1), pages 119-146, February.
  227. Christian Espinosa-Méndez & Carlos Maquieira & José Tomás Arias, 2024. "ESG performance on the value of family firms: international evidence during Covid-19," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 11(1), pages 1-9, December.
  228. Llach, Josep & Palau-Pinyana, Erola & Sánchez-Famoso, Valeriano, 2025. "How ESG configurations are linked to family firm performance: Winning combinations and what to avoid—Evidence from Spain," Business Horizons, Elsevier, vol. 68(6), pages 729-742.
  229. Fiki Kartika & Hadri Kusuma & Yuni Nustini, 2026. "Disentangling Environmental Social and Governance (ESG) Performance To Enhance Firm Value," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 90-105.
  230. Mustafa Tevfik Kartal & Serpil Kılıç Depren & Ugur Korkut Pata & Dilvin Taşkın & Tuba Şavlı, 2024. "Modeling the link between environmental, social, and governance disclosures and scores: the case of publicly traded companies in the Borsa Istanbul Sustainability Index," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 10(1), pages 1-20, December.
  231. Hui-Lin Zhu & Ke-Zhi Yang, 2024. "The Spillover Effect of ESG Performance on Green Innovation—Evidence from Listed Companies in China A-Shares," Sustainability, MDPI, vol. 16(8), pages 1-31, April.
  232. Po‐Sheng Yang & Jin‐Li Hu, 2026. "Intersections Between Digital Innovation and Corporate Social Responsibility: Evidence From Listed Electronics Companies in Taiwan," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(2), pages 2705-2736, March.
  233. Krzysztof Kluza & Anna Chmielewska, 2025. "Sustainable Corporate Development: Shareholder Value and Environmental, Social and Governance Risk Ratings in Central European Capital Markets," Sustainability, MDPI, vol. 17(21), pages 1-20, October.
  234. Jancy Phore & Ashish Kumar & Bharti & Deepa & Suman Ahuja & Nupur Soti, 2026. "Mapping the Intellectual Landscape of ESG: A Bibliometric and Thematic Approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(2), pages 2998-3018, March.
  235. Yeonwoo Do & Sunghwan Kim, 2020. "Do Higher-Rated or Enhancing ESG of Firms Enhance Their Long–Term Sustainability? Evidence from Market Returns in Korea," Sustainability, MDPI, vol. 12(7), pages 1-22, March.
  236. Maquieira, Carlos P. & Arias, José T. & Espinosa-Méndez, Christian, 2024. "The impact of ESG on the default risk of family firms: International evidence," Research in International Business and Finance, Elsevier, vol. 67(PA).
  237. Zhang, Fan & Lai, Xiaobing & Guo, Chong, 2024. "ESG disclosure and investment-financing maturity mismatch: Evidence from China," Research in International Business and Finance, Elsevier, vol. 70(PA).
  238. Aulia Azwani & Sukmadilaga Citra & Avianti Ilya & Rosdini Dini, 2026. "The Interplay of Cash Balance, Board Diversity, and Shareholder Concentration on Stock Valuation: Esg Scores as a Key Mediator in the Asia-Pacific Manufacturing Sector," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Paradigm, vol. 36(3), pages 58-91.
  239. Xue, Mengzhe & Lu, Mengyuan & Du, Anna Min & Zheng, Bowen, 2025. "How do firms respond to climate change? Evidence based on ESG performance," International Review of Economics & Finance, Elsevier, vol. 98(C).
  240. Foteini I. Pagkalou & Konstantinos I. Liapis & Eleftherios I. Thalassinos, 2024. "Defining the Total CSR Z-Score: A Methodological Approach Using Regulations, Standards and Guidelines Through Application to the Greek Market," Sustainability, MDPI, vol. 16(23), pages 1-28, November.
  241. Pornanong Budsaratragoon & Boonlert Jitmaneeroj, 2021. "Corporate Sustainability and Stock Value in Asian–Pacific Emerging Markets: Synergies or Tradeoffs among ESG Factors?," Sustainability, MDPI, vol. 13(11), pages 1-25, June.
  242. Sandu Diana-Mihaela, 2024. "The Effect of ESG Scores on Portfolio Performance. Evidence from Europe," Proceedings of the International Conference on Business Excellence, Paradigm, vol. 18(1), pages 442-450.
  243. Veronica GROSU & Ioana ANDRIOAIA & Iulian DASCALU, 2022. "Analysis Of The Economic Performance And Sustainability Of Businesses Operating In Electricity Production And Distribution Industry," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 10(1), pages 96-104, February.
  244. Thi-Ngoc-Mai Le & Phuong-Linh Vu & Anh-Tuan Doan & Thi-Hong-Hanh Dao, 2026. "Improve or worsen: The impacts of corporate sustainability development on firm’s performance," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 17(1), pages 498-531, February.
  245. Yi-Ting Hsieh & Hsin-Hao Fu, 2025. "Does Carbon Disclosure Matter? Corporate Finance and Bank Lending Evidence from Taiwan," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 15(4), pages 1-2.
  246. Miklesh Prasad Yadav & Silky Vigg Kushwah & Vandana Sehgal & Vadlamudy Raveendra Saradhi & Adam Philip Shore, 2026. "Is Quantile Connectedness Flexible or Uniform Under Catastrophic Tenure? Insights into ESG Investing and Financial Markets in the Quad Nations," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 27(1), pages 1-16, March.
  247. Eleonora P. Stancheva-Todorova, 2025. "Esg Ratings And Indexes: Benefits And Limitations," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 19(1), pages 64-81.
  248. Xiaoling Yu & Kaitian Xiao, 2022. "Does ESG Performance Affect Firm Value? Evidence from a New ESG-Scoring Approach for Chinese Enterprises," Sustainability, MDPI, vol. 14(24), pages 1-40, December.
  249. Wenbing Luo & Ziyan Tian & Xusheng Fang & Mingjun Deng, 2024. "Can good ESG performance reduce stock price crash risk? Evidence from Chinese listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1469-1492, May.
  250. Ajit Dayanandan & Han Donker & Sudershan Kuntluru, 2024. "IFRS and ESG Disclosure in Indian Corporate Sector," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 23(2), pages 143-169, June.
  251. Omid Sabbaghi, 2023. "ESG and volatility risk: International evidence," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 32(2), pages 802-818, April.
  252. Xiaoting Ling & Lijuan Yan & Deming Dai, 2022. "Green Credit Policy and Investment Decisions: Evidence from China," Sustainability, MDPI, vol. 14(12), pages 1-22, June.
  253. Wijeweera, Albert & Kortt, Michael Alexander & Kim, Namwoon, 2026. "Dissecting ESG: Do environmental, social, and governance pillars influence share returns differently?," Research in International Business and Finance, Elsevier, vol. 81(C).
  254. Amir Gholami & John Sands & Habib Ur Rahman, 2022. "Environmental, Social and Governance Disclosure and Value Generation: Is the Financial Industry Different?," Sustainability, MDPI, vol. 14(5), pages 1-17, February.
  255. Hoang, Huy Viet & Nguyen, Cuong & Nguyen, Duc Khuong, 2022. "Corporate immunity, national culture and stock returns: Startups amid the COVID-19 pandemic," International Review of Financial Analysis, Elsevier, vol. 79(C).
  256. Xinyu Wang & Jun Xie & Hidemichi Fujii & Alexander Ryota Keeley & Shunsuke Managi, 2026. "Environmental, Social, and Governance (ESG) Performance and Equity Misvaluation: The Moderating Role of Country‐Level Factors," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(4), pages 5496-5526, July.
  257. 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).
  258. Amir Gholami & Peter A. Murray & John Sands, 2022. "Environmental, Social, Governance & Financial Performance Disclosure for Large Firms: Is This Different for SME Firms?," Sustainability, MDPI, vol. 14(10), pages 1-21, May.
  259. Cai, Yongyi & Xiao, Xuefen & Hu, Yanmei, 2025. "ESG initiatives and investment efficiency in energy industries: The moderating role of regulation," Finance Research Letters, Elsevier, vol. 86(PB).
  260. Vincenzo D’Apice & Giovanni Ferri & Francesca Lipari, 2020. "Sustainable Disclosure Policies and Sustainable Performance of European Listed Companies," Sustainability, MDPI, vol. 12(15), pages 1-19, July.
  261. Muhammad Sani Khamisu & Achuta Ratna Paluri, 2025. "What’s past is prologue: reminiscing research on environment social governance (ESG) disclosures," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 320-340, June.
  262. Hasan Tutar & Dalia Štreimikienė & Hakan Tahiri Mutlu, 2025. "The Relationship Between ESG and Financial Performance in Global Firms: A Multidimensional Study Across Sectors and Regions for the Period 2015–2025," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 8280-8294, November.
  263. Marius Banke & Stephanie Lenger & Christiane Pott, 2022. "ESG Ratings in the Corporate Reporting of DAX40 Companies in Germany: Effects on Market Participants," Sustainability, MDPI, vol. 14(15), pages 1-21, August.
  264. Gong, Xiaomin & Xie, Fei & Zhou, Zhongsheng & Zhang, Chenyang, 2024. "The enhanced benefits of ESG in portfolios: A multi-factor model perspective based on LightGBM," Pacific-Basin Finance Journal, Elsevier, vol. 85(C).
  265. SangRyeong Lee & Jin-Woo Park & DongRyeol Choi, 2023. "The Effects of ESG Management on Business Performance: The Case of Incheon International Airport," Sustainability, MDPI, vol. 15(24), pages 1-22, December.
  266. Elnahass, Marwa & Salama, Aly & Trinh, Vu Quang, 2022. "Firm valuations and board compensation: Evidence from alternative banking models," Global Finance Journal, Elsevier, vol. 51(C).
  267. Nuraini Desty Nurmasari & Adin Gustina & Muhammad Fuad & Yi-Chang Chen & Su Chuan Liu, 2026. "The Double-Edged Role of ESG: Cost in Stability, Resilience in Crisis in an Emerging Market Context," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 44-65.
  268. Fereydooni, Ali & Barak, Sasan & Asaad Sajadi, Seyed Mehrzad, 2024. "A novel online portfolio selection approach based on pattern matching and ESG factors," Omega, Elsevier, vol. 123(C).
  269. Longsheng Wu & Siyao Liu & Lingli Qi & Deqin Lin, 2025. "Mandatory disclosure and corporate ESG performance: Evidence from China's “explanation for nondisclosure” requirement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(1), pages 176-191, January.
  270. Tao, Chunhai & Zhou, Hao & Zhong, Siqi & Dong, Yuqiu, 2026. "How does ESG responsibility fulfillment reduce resource misallocation in manufacturing? Evidence from Chinese listed firms," International Review of Economics & Finance, Elsevier, vol. 109(C).
  271. Sunita Rao & Norma Juma & Karthik Srinivasan, 2025. "Textual Analysis of Sustainability Reports: Topics, Firm Value, and the Moderating Role of Assurance," JRFM, MDPI, vol. 18(8), pages 1-24, August.
  272. Alkhawaja, Abdallah & Dsouza, Suzan, 2025. "Governance Moderation in ESG Impact: Market Value Shifts Pre- and Post-COP 21 in the Oil and Gas Sector," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 15(6), pages 603-616, October.
  273. Jeanne Amar & Samira Demaria & Sandra Rigot, 2020. "Enhancing Financial Transparency to Mitigate Climate Change: Towards a Climate Risks and Opportunities Reporting Index," GREDEG Working Papers 2020-52, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
  274. Aymen Karoui & Duc Khuong Nguyen, 2022. "Systematic ESG exposure and stock returns: Evidence from the United States during the 1991–2019 period," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 31(3), pages 604-619, July.
  275. Emanuele Di Ventura & Giacomo Gotti & Carla Morrone & Riccardo Savio, 2026. "How to Mitigate the Impact of ESG on Beta: The Hidden Power of Internal Controls," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(3), pages 3737-3761, May.
  276. Abdul Basit Abdul Rahim & Li Wang & Ahmed Rabeeu, 2025. "Implicit or Explicit? Understanding Consumer Responses to ESG‐Related Claims and ESG Disclosure in the Consumer‐Packaged Goods Industry: An Emerging Economy Perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(5), pages 6031-6047, September.
  277. Kil-Joo Baek & Young-Jun Yeo, 2023. "The Impact of a De Facto CEO on Environmental, Social, and Governance Activities and Firm Value: Evidence from Korea," Sustainability, MDPI, vol. 15(21), pages 1-17, October.
  278. Dragana Novaković & Dragan Milić & Zoran Ilić & Tihomir Novaković & Bogdan Jocić & Vladislav Zekić & Mirela Tomaš Simin, 2025. "Circular Economy Indicators and Capital Structure Determinants of Small Agricultural Enterprises: Evidence from Serbia," Sustainability, MDPI, vol. 17(19), pages 1-17, September.
  279. Abdulateif A Almulhim & Abdullah A Aljughaiman & Thamir Al Barrak & Kaouther Chebbi & Nagwa Amin, 2024. "The power of ESG in shaping dividend policy: Illuminating the role of financial sustainability in an emerging market," PLOS ONE, Public Library of Science, vol. 19(12), pages 1-23, December.
  280. Husni, Tafdil & Rahim, Rida & Mardiani, Sari & Dwipananda, Rizki Fadhel, 2026. "When Risk Meets Confidence: How ESG and Innovation Shape Corporate Finance in Emerging Markets," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 16(2), pages 655-664, January.
  281. Ye Lim Jung & Hyoung Sun Yoo, 2023. "Environmental, social, and governance activities and firm performance: Global evidence and the moderating effect of market competition," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 2830-2839, November.
  282. Ketan Mulchandani & Kalyani Mulchandani & Geetha Iyer & Alaknanda Lonare, 2022. "Do Equity Investors Care about Environment, Social and Governance (ESG) Disclosure Performance? Evidence from India," Global Business Review, International Management Institute, vol. 23(6), pages 1336-1352, December.
  283. Houcem Smaoui & Dalal Aassouli & Yomna Elakhdar, 2025. "Does ESG Influence Bank Profitability? A Comparison Between Islamic and Conventional Banks," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(5), pages 6048-6065, September.
  284. Leo T. Mataruka, Ph.D. & Simona Cincalova, Ph.D. & Clara Mapokotera & Joe Muzurura, Ph.D. & Walter P. Mkumbuzi, Ph.D., 2024. "Philanthropy's role in mediating the relationship between corporate social responsibility (CSR) and sustainable corporate performance (SCP) in Zimbabwe's service sector: Evidence from managerial cognitions," African Journal of Commercial Studies, African Journal of Commercial Studies, vol. 4(1).
  285. Yao Wang & Yinyin Han & Qiuxuan Du & Deshuai Hou, 2023. "Executive Overconfidence and Corporate Environmental, Social, and Governance Performance," Sustainability, MDPI, vol. 15(21), pages 1-22, November.
  286. Muhammad Sadiq & Jaspal Singh & Muhammad Raza & Shafi Mohamad, 2020. "The Impact of Environmental, Social and Governance Index on Firm Value: Evidence from Malaysia," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 10(5), pages 555-562.
  287. Tenuta, Paolo & Cambrea, Domenico Rocco, 2022. "Corporate social responsibility and corporate financial performance: The role of executive directors in family firms," Finance Research Letters, Elsevier, vol. 50(C).
  288. Yinong Liu & Yanying Li & Huiying Chen, 2025. "The Keywords in Corporate Social Responsibility: A Dictionary Construction Method Based on MNIR," Sustainability, MDPI, vol. 17(6), pages 1-23, March.
  289. Prof. Dr. Hayam Wahba & Reem Abourayia, 2026. "The impact of climate change factors on ESG performance in Egypt," Future Business Journal, Springer, vol. 12(1), pages 1-15, December.
  290. Gum-Kwang Bae & Sang-Mook Lee & Bui-Kim Luan, 2023. "The Impact of ESG on Brand Trust and Word of Mouth in Food and Beverage Companies: Focusing on Jeju Island Tourists," Sustainability, MDPI, vol. 15(3), pages 1-14, January.
  291. Wei Jiang & Xin Wang & Liping Liang & Mingming Leng & Xin Fang, 2025. "ESG Ratings as a Strategic Imperative: Unraveling Their Influence on Corporate Financial Performance in China," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(2), pages 9313-9337, June.
  292. Guangrui Liu & Hao Qian & Qianqian Wu & Fei Han, 2024. "Research on the masking effect of vertical interlock on ESG greenwashing in the context of sustainable Enterprise development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 196-209, January.
  293. Adrian MOROȘAN & Diana Elena VASIU, 2025. "The Sustainability Reports (Esg) And Their Impact On The Stock Prices Of The Listed Companies: A Synthetic Analysis Of Academic Literature," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 20(2), pages 155-178, August.
  294. Andreja Primec & Jernej Belak, 2022. "Sustainable CSR: Legal and Managerial Demands of the New EU Legislation (CSRD) for the Future Corporate Governance Practices," Sustainability, MDPI, vol. 14(24), pages 1-28, December.
  295. Kylie de Klerk & Favil Singh, 2023. "Does Gender and Cultural Diversity Matter for Sustainability in Healthcare? Evidence from Global Organizations," Sustainability, MDPI, vol. 15(15), pages 1-17, July.
  296. Abhishek Jain & Prabhat Kumar Sharma & Alok Mishra & Shikha Jain & Pramod Kumar, 2026. "A bibliometric investigation of research trends in environmental, social, and governance research using VOSviewer and Biblioshiny," International Journal of Business and Management (IJBM), International Emerging Scholars Society (IESS), New Zealand, vol. 5(2), pages 890-920, August.
  297. Ndubuisi Ezenwa & Svetlana Grigorieva, 2025. "Effect of target firms’ ESG rating on bid premiums in M&A deals," SN Business & Economics, Springer, vol. 5(12), pages 1-30, December.
  298. Se‐Hee Jeong & Jeong‐Ji Han & Soyoung Jun & Shawn Kim & Jong Woo Kim, 2025. "Investor Responses to ESG News Sentiment: Exploring Differential Effects and Industry Moderation," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 3944-3964, May.
  299. Yanyan Zhang & Tao Xiong, 2026. "More ESG Practices, Higher Financial Performance? The U‐Shaped Pattern in China's Agricultural and Food Firms," Agribusiness, John Wiley & Sons, Ltd., vol. 42(2), pages 641-652, April.
  300. Gupta, Mayank, 2026. "Unveiling the impact of sustainability reporting on banking performance: Role of country-specific determinants," Journal of Economics and Business, Elsevier, vol. 138(C).
  301. Li Xiao, 2025. "ESG Integration into Corporate Strategy Value Realization," Papers 2512.13023, arXiv.org, revised Mar 2026.
  302. Ali Meftah Gerged & Rami Salem & Eshani Beddewela, 2023. "How does transparency into global sustainability initiatives influence firm value? Insights from Anglo‐American countries," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4519-4547, November.
  303. K. R. Suprabha & J. Sreepriya & Krishna Prasad, 2025. "The impact of ESG disclosure on mitigating financial distress: exploring the moderating role of firm life cycle," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 577-590, September.
  304. Haitian Wei & Rasidah Mohd‐Rashid & Agung Masyad Fawzi & Chai‐Aun Ooi & Haixuan Wei, 2025. "Market Reaction to Corporate Governance Reform: Evidence From China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 46(5), pages 2876-2894, July.
  305. Lei Wu & Zhenkai Zhai & Yongbin Lv, 2024. "A cross‐cultural study of ESG impact on corporate performance and equity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(5), pages 4771-4788, December.
  306. Mingqiang, Xing & Lili, Qi & Dan, Hu & Mingwei, Gao, 2024. "Management short-sighted behavior and enterprise ESG performance — Evidence from listed companies in China," Finance Research Letters, Elsevier, vol. 68(C).
  307. Hyun-Jung Nam & Mehmet Huseyin Bilgin & Doojin Ryu, 2024. "Firm value, ownership structure, and strategic approaches to ESG activities," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 14(1), pages 187-226, March.
  308. Liu, Muyan & Shen, Lu & Yan, Yuehan, 2025. "Government-led green supply chain demonstration and corporate maturity mismatch: Evidence from China," Finance Research Letters, Elsevier, vol. 75(C).
  309. Muhammad Istiaque Hossain & Baolei Qi & Mohamed Marie & Mohamed Omran & Yucheng Chen, 2025. "Financial sustainability in the context of ESG disclosure: A comprehensive analysis of Chinese‐listed firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 2438-2457, March.
  310. Wang, Hu & Shen, Hong & Li, Shouwei, 2023. "ESG performance and stock price fragility," Finance Research Letters, Elsevier, vol. 56(C).
  311. Małgorzata Janicka & Artur Sajnóg, 2026. "Environmental Efficiency and Market Value: Using the Data Envelopment Analysis Method to Evaluate Public Companies From the European Union," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(3), pages 3447-3467, May.
  312. Maysari, Maysari & Endri, Endri, 2025. "ESG Disclosure, Intellectual Capital, and Firm Value in the Energy Sector in Indonesia: The Moderating Role of Firm Size," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 15(6), pages 512-522, October.
  313. Mouna Mrad & Rohail Hassan, 2026. "Gender Diversity, ESG Practices, and Firm Performance: Evidence From a 3SLS and Quantile Regression Analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 35(2), pages 2224-2242, February.
  314. Akrum Helfaya & Phuong Bui & Ahmed Aboud, 2026. "Females on Board, Stakeholder Orientation, and ESG Disclosure: An Evidence From the Tourism and Transportation Industries," Business Strategy and the Environment, Wiley Blackwell, vol. 35(1), pages 84-107, January.
  315. Paolo Esposito & Emanuele Doronzo & Vincenzo Riso & Massimiliano Tufo, 2025. "Sustainability in Energy Companies Under the Lens of Cultural Pressures: When Do We Talk of Greenwashing?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 3814-3831, May.
  316. Asma Houcine & Imen Derouiche, 2024. "Board gender diversity and corporate social performance: the moderating effect of family firms," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 35(2), pages 265-301, June.
  317. Chunlian Zhang & Danni Chen, 2023. "Do environmental, social, and governance scores improve green innovation? Empirical evidence from Chinese-listed companies," PLOS ONE, Public Library of Science, vol. 18(5), pages 1-24, May.
  318. Meng-Yao Zhang, 2025. "The Impact of Corporate ESG Performance on Debt Default Risk: Evidence From China," Journal of Mathematics, John Wiley & Sons, vol. 2025(1).
  319. Yiming Ma & Muhammad Ishfaq Ahmad & Riccardo Torelli, 2024. "Board gender diversity and ESG disclosure: The moderating role of audit committee," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(6), pages 5971-5983, November.
  320. Gabriela Chmelíková & Helena Chládková & Renata Kučerová & Jindřich Špička, 2026. "The impact of historical corporate irresponsibility on environmental, social and governance compliance in the EU," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 13(1), pages 1-10, December.
  321. Lei Ruan & Heng Liu, 2021. "Environmental, Social, Governance Activities and Firm Performance: Evidence from China," Sustainability, MDPI, vol. 13(2), pages 1-16, January.
  322. Simona Galletta & Sebastiano Mazzù, 2023. "ESG controversies and bank risk taking," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 274-288, January.
  323. Aymen Ajina & Ajej Bhiri Najah & Fathi Jouini, 2025. "CO2 Emissions and Firm Performance: Assessing the Effectiveness of the Paris Agreement and the Moderating Role of ESG Performance and ISO 14001 Certification," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 8026-8051, November.
  324. Abhishek Misra & Narendra Singh Bohra & Manu Sharma, 2026. "Financial resilience through ESG consciousness and future orientation: an empirical study of Indian millennials," Journal of Financial Services Marketing, Palgrave Macmillan, vol. 31(2), pages 1-18, June.
  325. Gawęda, Adrian, 2025. "Does environmental, social, and governance performance elevate firm value? International evidence," Finance Research Letters, Elsevier, vol. 73(C).
  326. Lingfu Kong & Minhas Akbar & Petra Poulova, 2023. "The Role of Environment, Social, and Governance Performance in Shaping Corporate Current and Future Value: The Case of Global Tech Leaders," Sustainability, MDPI, vol. 15(17), pages 1-14, August.
  327. Samuel Benjamin & Mansi Mansi & Rakesh Pandey, 2020. "Board gender composition, board independence and sustainable supply chain responsibility," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 3305-3339, December.
  328. Robert-Daniel OPRESCU & Eugenia BUSMACHIU & Iulia Maria APOSTU & Dumitru TROANCĂ, 2026. "Taking Off The Green Mask: A Bibliometric Review Of Esg Disclosures, Greenwashing Measurement, And Market Consequences," Management of Sustainable Development, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 18(1), pages 1-21, June.
  329. Marie, Mohamed & Qi, Baolei & Elgammal, Mohammed & Elnahass, Marwa, 2024. "A more sustainable future: Can politically connected CEOs spur the nexus between ESG performance and firm financial performance?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 96(C).
  330. Liu, Xiaoqian & Cifuentes-Faura, Javier & Zhao, Shikuan & Wang, Long, 2024. "The impact of government environmental attention on firms’ ESG performance: Evidence from China," Research in International Business and Finance, Elsevier, vol. 67(PA).
  331. Mohammed S. Albarrak & Marwa Elnahass & Aly Salama, 2019. "The effect of carbon dissemination on cost of equity," Business Strategy and the Environment, Wiley Blackwell, vol. 28(6), pages 1179-1198, September.
  332. Zhang, Yumeng & Xiong, Xiong & Gao, Ya, 2024. "Green fund investors and ESG performance: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 88(C).
  333. Yanqi Sun & Ziyao San & Cheng Xu & Howard Davey, 2025. "The Nexus of Managerial Myopia and Transparency in ESG Information: Evidence From the Textual Analysis of ESG Disclosures," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 5469-5489, July.
  334. Christian Espinosa-Méndez & Carlos P. Maquieira & José T. Arias, 2023. "The Impact of ESG Performance on the Value of Family Firms: The Moderating Role of Financial Constraints and Agency Problems," Sustainability, MDPI, vol. 15(7), pages 1-20, April.
  335. ABM Fazle Rahi, 2025. "Unpacking women’s power on corporate boards: gender reward in board composition," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(1), pages 64-80, March.
  336. Małgorzata Janicka & Artur Sajnóg, 2022. "The ESG Reporting of EU Public Companies—Does the Company’s Capitalisation Matter?," Sustainability, MDPI, vol. 14(7), pages 1-17, April.
  337. Bruce Burton & Muhammad Ishfaq Ahmad & Enrico Battisti & Muhammad Akram Naseem & Jili Liu, 2025. "Gender Diversity and Financial Risk Disclosure: Investigating the Moderating Role of CEO Narcissism," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 5088-5101, July.
  338. Jongjin Sohn & Jongseon Lee & Nami Kim, 2020. "Going Green Inside and Out: Corporate Environmental Responsibility and Financial Performance under Regulatory Stringency," Sustainability, MDPI, vol. 12(9), pages 1-23, May.
  339. Hyunah Lee, 2025. "Does ESG Performance Drive Firm-Level Innovation? Evidence from South Korea," Sustainability, MDPI, vol. 17(4), pages 1-23, February.
  340. Oğuzhan Bahadır & Sergen Akarsu, 2024. "Does Company Information Environment Affect ESG–Financial Performance Relationship? Evidence from European Markets," Sustainability, MDPI, vol. 16(7), pages 1-26, March.
  341. Ng, Anthony C. & Rezaee, Zabihollah, 2020. "Business sustainability factors and stock price informativeness," Journal of Corporate Finance, Elsevier, vol. 64(C).
  342. Luca Di Simone & Barbara Petracci & Mariacristina Piva, 2022. "Economic Sustainability, Innovation, and the ESG Factors: An Empirical Investigation," Sustainability, MDPI, vol. 14(4), pages 1-16, February.
  343. Susi Susilawati & Titik Aryati & Vinola Herawaty, 2024. "Financial Reporting Quality, ESG and Prosperity Disclosure, and Investment Efficiency: The Role of Information Asymmetry (Moral Hazard Friction)," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 142-160.
  344. Jingyan Zhou & Wen Hua Sharpe & Abdel K. Halabi & Helen Song & Sisira Colombage, 2025. "Unlock Your Firm Value with ESG Performance? Evidence from ASX-Listed Companies," JRFM, MDPI, vol. 18(5), pages 1-30, May.
  345. Xu, Morong & Wang, Yaopeng, 2025. "Beyond the green facade: Evidence of a nonlinear link between greenwashing and financing efficiency," Global Finance Journal, Elsevier, vol. 68(C).
  346. Haowen Tian & Gaoliang Tian, 2022. "Corporate sustainability and trade credit financing: Evidence from environmental, social, and governance ratings," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1896-1908, September.
  347. Zhonghuan Luo & Yujia Li & Luu Thi Nguyen & Irfan Jo & Jing Zhao, 2024. "The Moderating Role of Country Governance in the Link between ESG and Financial Performance: A Study of Listed Companies in 58 Countries," Sustainability, MDPI, vol. 16(13), pages 1-18, June.
  348. Mohammad Zakaria Alqudah & Laura Sierra-García & María Antonia Garcia-Benau, 2025. "The moderating role of ESG scores on the relationship between FinTech adoption and financial performance: evidence from Middle East banks," Economic Change and Restructuring, Springer, vol. 58(6), pages 1-50, December.
  349. Zhou, Wei & Chen, Fangmin & Zhu, Yingying & Xiang, Lizhu & Lei, Lingli, 2024. "Media attention, negative reports and textual information of banks’ ESG disclosure," International Review of Economics & Finance, Elsevier, vol. 96(PB).
  350. Shang Gao & Fanchen Meng & Zhouyang Gu & Zhiyuan Liu & Muhammad Farrukh, 2021. "Mapping and Clustering Analysis on Environmental, Social and Governance Field a Bibliometric Analysis Using Scopus," Sustainability, MDPI, vol. 13(13), pages 1-17, June.
  351. repec:bcp:journl:v:10:y:2026:i:23:p:13-23 is not listed on IDEAS
  352. Saleh Mohammed Mashehdul Islam, 2025. "Exploring How Corporate Maturity Moderates the Value Relevance of ESG Disclosures in Sustainable Reporting: Evidence from Bangladesh’s Developing Market," Sustainability, MDPI, vol. 17(13), pages 1-21, June.
  353. Petcu Alma Maria, 2025. "Does ESG Assumption Improve Financial Performance?," Proceedings of the International Conference on Business Excellence, Paradigm, vol. 19(1), pages 3267-3278.
  354. Renuka Kumawat & Nikunj Patel, 2022. "Are ESG Disclosures Value Relevant? A Panel-Corrected Standard Error (PCSE) Approach," Global Business Review, International Management Institute, vol. 23(6), pages 1558-1573, December.
  355. Zhao Chen & Ling Hu & Xin He & Ziming Liu & Danni Chen & Weirui Wang, 2022. "Green Financial Reform and Corporate ESG Performance in China: Empirical Evidence from the Green Financial Reform and Innovation Pilot Zone," IJERPH, MDPI, vol. 19(22), pages 1-17, November.
  356. Roberto Cervelló-Royo & Carlos Devece & Juan J. Lull, 2025. "Analysis of economic growth through the context conditions that allow entrepreneurship," Review of Managerial Science, Springer, vol. 19(7), pages 2081-2103, July.
  357. Thu Huong Tran & Wen‐Min Lu & Irene Wei Kiong Ting & Hsueh‐Li ( Shirley) Huang & Muhammad Ashraf Fauzi, 2024. "Examining the impact of board gender diversity and regional differentiation in the ESG‐corporate performance nexus: Evidence from financial service industry," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 45(6), pages 4105-4124, September.
  358. Adiwardhana, Gusman & Rahmawati, Rahmawati & Sangka, Khresna Bayu & Prasetyani, Dwi & Kurniawati, Estetika Mutiaranisa & Jayanti, Risca Dwi, 2025. "Impact of Environment, Social, and Governance Pillars on Firm Value in Oil and Gas Sector," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 15(5), pages 18-25, August.
  359. Liu, Xiaojing & Huang, Ningren & Su, Wunhong & Zhou, Haiyan, 2024. "Green innovation and corporate ESG performance: Evidence from Chinese listed companies," International Review of Economics & Finance, Elsevier, vol. 95(C).
  360. Radu-Alexandru Șerban & Diana Marieta Mihaiu & Mihai Țichindelean, 2022. "Environment, Social, and Governance Score and Value Added Impacts on Market Capitalization: A Sectoral-Based Approach," Sustainability, MDPI, vol. 14(4), pages 1-25, February.
  361. Yoo, Sunbin & Managi, Shunsuke, 2022. "Disclosure or action: Evaluating ESG behavior towards financial performance," Finance Research Letters, Elsevier, vol. 44(C).
  362. Ramírez-Orellana, Alicia & Martínez-Victoria, MCarmen & García-Amate, Antonio & Rojo-Ramírez, Alfonso A., 2023. "Is the corporate financial strategy in the oil and gas sector affected by ESG dimensions?," Resources Policy, Elsevier, vol. 81(C).
  363. M. Ángeles López‐Cabarcos & Helena Santos‐Rodrigues & Lara Quiñoá‐Piñeiro & Juan Piñeiro‐Chousa, 2023. "How to explain stock returns of utility companies from an environmental, social and corporate governance perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2278-2291, September.
  364. Galletta, Simona & Mazzù, Sebastiano & Naciti, Valeria, 2022. "A bibliometric analysis of ESG performance in the banking industry: From the current status to future directions," Research in International Business and Finance, Elsevier, vol. 62(C).
  365. Zhengxin Zhang & Bing Xu & Piao Li, 2023. "What affects the quality of sustainability report texts? Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1440-1456, May.
  366. Guo, Jianan & Islam, Muhammad Azizul & Jain, Ameeta & van Staden, Chris J., 2022. "Civil liberties and social and environmental information transparency: A global investigation of financial institutions," The British Accounting Review, Elsevier, vol. 54(1).
  367. Julien Lachuer & Sami Ben Jabeur, 2022. "Explainable artificial intelligence modeling for corporate social responsibility and financial performance," Journal of Asset Management, Palgrave Macmillan, vol. 23(7), pages 619-630, December.
  368. 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).
  369. Yahya, Habeeb, 2023. "The role of ESG performance in firms' resilience during the COVID-19 pandemic: Evidence from Nordic firms," Global Finance Journal, Elsevier, vol. 58(C).
  370. Issal Haj-Salem & Salma Damak Ayadi & Khaled Hussainey, 2020. "The joint effect of corporate risk disclosure and corporate governance on firm value," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 123-140, September.
  371. Salvatore Esposito De Falco & Giuseppe Scandurra & Antonio Thomas, 2021. "How stakeholders affect the pursuit of the Environmental, Social, and Governance. Evidence from innovative small and medium enterprises," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(5), pages 1528-1539, September.
  372. Wang, Bing & Mirza, Nawazish & Umar, Muhammad & Shan, Shan, 2025. "Firm valuation under climate uncertainty: The role of climate risk exposure and disclosure practices," International Review of Financial Analysis, Elsevier, vol. 108(PB).
  373. Khan, Muhammad Arif & Hassan, M. Kabir & Maraghini, Maria Pia & Paolo, Biancone & Valentinuz, Giorgio, 2024. "Valuation effect of ESG and its impact on capital structure: Evidence from Europe," International Review of Economics & Finance, Elsevier, vol. 91(C), pages 19-35.
  374. Sahar E-Vahdati & Wan Nordin Wan-Hussin & Mohd Shazwan Mohd Ariffin, 2023. "The Value Relevance of ESG Practices in Japan and Malaysia: Moderating Roles of CSR Award, and Former CEO as a Board Chair," Sustainability, MDPI, vol. 15(3), pages 1-17, February.
  375. Dedi Kusmayadi & Irman Firmansyah & Wildan Dwi Dermawan & Kurniawan Kurniawan, 2024. "Does an Energy Company’s Sensitivity Affect its Performance?: Environmental, Social and Governance Analysis in Coal, Gas, Oil, and Basic Materials Industry Companies," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 14(2), pages 234-243, March.
  376. Pooja Mishra & Tatavarty Guru Sant & Kishore Kumar, 2025. "A bibliometric analysis of sustainability and organization’s performance," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(11), pages 26609-26636, November.
  377. Burger, Eric & Grba, Fabian & Heidorn, Thomas, 2022. "The impact of ESG ratings on implied and historical volatility," Frankfurt School - Working Paper Series 230, Frankfurt School of Finance and Management.
  378. Lian, Yonghui & Ye, Tao & Zhang, Yiyang & Zhang, Lin, 2023. "How does corporate ESG performance affect bond credit spreads: Empirical evidence from China," International Review of Economics & Finance, Elsevier, vol. 85(C), pages 352-371.
  379. Arinze E. Anaege & Nkeiruka C. Chukwu & Bertha C Ori & Sopuruchukwu P. Okwuego & Moses N. Okeke, 2025. "Value Relevance of Sustainability Reporting Practices of Quoted Companies in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(14), pages 1492-1507, June.
  380. Zhang, Dongyang & Lucey, Brian M., 2022. "Sustainable behaviors and firm performance: The role of financial constraints’ alleviation," Economic Analysis and Policy, Elsevier, vol. 74(C), pages 220-233.
  381. Xinyu Wang & Siyu Shen & Jun Xie & Hidemichi Fujii & Alexander Ryota Keeley & Shunsuke Managi, 2026. "Environmental, Social, and Governance Factors as Tools for Improving Market Efficiency: A Study on Equity Misvaluation," Business Strategy and the Environment, Wiley Blackwell, vol. 35(5), pages 7037-7062, July.
  382. Haotian Wu & Qiqi Sun & Zhihong Zhang & Dongmei Wang, 2024. "Does Board Internationalization Affect Corporate ESG Performance? Evidence from Chinese A-Share-Listed Companies," Sustainability, MDPI, vol. 16(23), pages 1-32, December.
  383. Jiaming Liu & Yongli Li & Jianing Yu, 2026. "Predicting Financial Distress With ESG‐Driven Deep Learning and Risk‐Based Stratification," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 31(3), pages 3075-3097, July.
  384. Beladi, Hamid & Chao, Chi-Chur & Trinh, Cong Tam & Ee, Mong Shan, 2025. "Green financing for ESG investments and wages in a sustainable economy," International Review of Financial Analysis, Elsevier, vol. 106(C).
  385. Eugene Y. Chan, 2026. "Moral Signaling in Startups: How ESG Claims Shape Stakeholder Judgments and Ethical Legitimacy," Journal of Business Ethics, Springer, vol. 203(2), pages 297-311, January.
  386. Marcel C. Minutolo & Werner D. Kristjanpoller & John Stakeley, 2019. "Exploring environmental, social, and governance disclosure effects on the S&P 500 financial performance," Business Strategy and the Environment, Wiley Blackwell, vol. 28(6), pages 1083-1095, September.
  387. Díaz, Antonio & Esparcia, Carlos & Alonso, Daniel & Alonso, Maria-Teresa, 2024. "Portfolio management of ESG-labeled energy companies based on PTV and ESG factors," Energy Economics, Elsevier, vol. 134(C).
  388. Wen, Zhiyuan & Zhang, Liqin & Fang, Xinran, 2025. "Belt and Road Initiative and sustainable development performance of Chinese enterprises," International Review of Economics & Finance, Elsevier, vol. 103(C).
  389. Leili Soltanisehat & Soheil Sibdari, 2026. "Exploring the Heterogeneous Financial Value of ESG Adoption: A Global Study Across Industries and Regions," Business Strategy and the Environment, Wiley Blackwell, vol. 35(2), pages 2654-2674, February.
  390. Mohapatra, Swati & Kumar, Ashish & Mohapatra, Malaya Ranjan & Srivastava, Vikas, 2025. "Does CEO duality moderate environmental, social, and governance performance-earnings management relationship? Evidence from emerging markets," Finance Research Letters, Elsevier, vol. 73(C).
  391. Wen-Min Lu & Qian Long Kweh & Chien-Heng Chou & Mei-Li Liu, 2026. "Individual environmental, social, and governance factors as drivers of operational and market performance in medical device companies," Quality & Quantity: International Journal of Methodology, Springer, vol. 60(1), pages 1951-1978, February.
  392. Carlos Estevez‐Mendoza & Juan Infante, 2025. "Evolution and relevance of research on Environmental, Social, and Governance factors," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 1545-1566, March.
  393. Federica Tonnarello & Carlo Vermiglio & Carlo Migliardo & Valeria Naciti, 2025. "The Impact of EU Taxonomy for Sustainable Activities on European Utilities' Performance," Business Strategy and the Environment, Wiley Blackwell, vol. 34(3), pages 2848-2862, March.
  394. Shufeng Xiao & Taewoo Roh & Byung Il Park & Omar AL‐Tabbaa & Kyowon Seo, 2026. "Unpacking the Role of Digital Dynamic Capabilities in ESG Performance: A Social Exchange Perspective on Organizational Trust and Identification," Business Strategy and the Environment, Wiley Blackwell, vol. 35(2), pages 1951-1969, February.
  395. Alkaraan, Fadi & Albitar, Khaldoon & Hussainey, Khaled & Venkatesh, VG, 2022. "Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG)," Technological Forecasting and Social Change, Elsevier, vol. 175(C).
  396. Sheng Xu & Zhao Chen & Yuhao Liu, 2025. "The Value Enhancement Path of ESG Practices from a Resource Dependence Perspective: A Research Model with Mediating and Moderating Effects," Sustainability, MDPI, vol. 17(19), pages 1-29, October.
  397. Fatima Batool & Ibrahim A. Alhidary & Jhansi Rani Boda & Belal Mahmoud Alwadi & Khurshid Khudoykulov & Mohammad Haseeb, 2025. "Balancing Sustainability and Profitability: The Financial Effect of Green Innovation in Chinese High-Pollution Industries," Sustainability, MDPI, vol. 17(8), pages 1-29, April.
  398. Stela Jorgji & Jonida Teta & Saeed Mousa & Vadim Ponkratov & Izabella Elyakova & Larisa Vatutina & Andrey Pozdnyaev & Tatiana Chernysheva & Elena Romanenko & Mikhail Kosov, 2024. "Sustainable Human Capital Management, ESG, and Firm Performance: Moderating Role of ESG Disclosure," Post-Print hal-05271946, HAL.
  399. Jaehong Lee & Suyon Kim & Eunsoo Kim, 2021. "Voluntary Disclosure of Carbon Emissions and Sustainable Existence of Firms: With a Focus on Human Resources of Internal Control System," Sustainability, MDPI, vol. 13(17), pages 1-18, September.
  400. Inamdar, Mohd Merajuddin, 2024. "Moderating role of ESG disclosures and its impact on firm financial performance," The Quarterly Review of Economics and Finance, Elsevier, vol. 97(C).
  401. Yaghoub Abdi & Xiaoni Li & Xavier Càmara-Turull, 2022. "Exploring the impact of sustainability (ESG) disclosure on firm value and financial performance (FP) in airline industry: the moderating role of size and age," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(4), pages 5052-5079, April.
  402. Ahmed Mohamed Habib, 2024. "Does real earnings management affect a firm's environmental, social, and governance (ESG), financial performance, and total value? A moderated mediation analysis," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(11), pages 28239-28268, November.
  403. Chau, Le & Anh, Le & Duc, Vo, 2025. "Valuing ESG: How financial markets respond to corporate sustainability," International Business Review, Elsevier, vol. 34(3).
  404. Takuya Kiriu & Masatoshi Nozaki, 2020. "A Text Mining Model to Evaluate Firms’ ESG Activities: An Application for Japanese Firms," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 27(4), pages 621-632, December.
  405. Kadarisman Hidayat & Diana Zuhroh, 2023. "The Impact of Environmental, Social and Governance, Sustainable Financial Performance, Ownership Structure, and Composition of Company Directors on Tax Avoidance: Evidence from Indonesia," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 13(6), pages 311-320, November.
  406. DasGupta, Ranjan & Roy, Arup, 2023. "Firm environmental, social, governance and financial performance relationship contradictions: Insights from institutional environment mediation," Technological Forecasting and Social Change, Elsevier, vol. 189(C).
  407. Ajithakumari Vijayappan Nair Biju & Sreelekshmi Geetha & Salu Prasad & Aghila Sasidharan & Ambili Jayachandran, 2025. "ESG‐Firm Performance Nexus: Evidence From an Emerging Economy," Business Strategy and the Environment, Wiley Blackwell, vol. 34(3), pages 3469-3496, March.
  408. Kenny Fernando & Selfi Nurcholifah & Andrey Hasiholan Pulungan, 2022. "Disclosure of Environmental, Social, and Governance on Firm Performance Pre and Post Introduction of Integrated Reporting: Evidence from ASEAN Countries," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 12(6), pages 377-382, November.
  409. Mudeer Ahmed Khattak & Buerhan Saiti, 2021. "Banks' environmental policy and business outcomes: The role of competition," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 302-317, January.
  410. Iulia Lupu & Gheorghe Hurduzeu & Gabriela tigu & Georgiana Cosoveanu & Radu Ion Filip, 2025. "ESG Reporting and Systemic Risk: Evidence from European Markets," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 27(70), pages 869-869, August.
  411. Lee, Sunwoo, 2026. "When Does ESG Lose Value Relevance? A Discount-Rate Threshold in Korea," MPRA Paper 129220, University Library of Munich, Germany.
  412. Vincenzo Basile & Luana Serino & Antonello D’ Ambra & Francesco Campanella, 2026. "Board characteristics and effects on ESG performance: empirical evidence from the European banking system," Quality & Quantity: International Journal of Methodology, Springer, vol. 60(1), pages 2121-2138, February.
  413. Hayam Wahba & Heba B. Hathout, 2026. "Do board characteristics moderate the relationship between ESG and financial performance? Evidence from African listed companies," Future Business Journal, Springer, vol. 12(1), pages 1-22, December.
  414. Constantinescu Daniela, 2021. "Sustainability disclosure and its impact on firm's value for Energy and Healthcare industry," Central European Economic Journal, Paradigm, vol. 8(55), pages 313-329, January.
  415. 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.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.