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Determinants of environmental, social and corporate governance (ESG) disclosure: a study of Indian companies

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  1. Paul Arkoh & Antonio Costantini & Francesco Scarpa, 2024. "Determinants of sustainability reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1578-1597, May.
  2. Farzan Yahya & Li Meiling & Chien‐Chiang Lee & Muhammad Waqas & Zhang Shaohua, 2022. "Gender diversity, sustainability reporting, CEO overconfidence, and efficient risk‐taking: Evidence from South Asian agri‐food industry," Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, Canadian Agricultural Economics Society/Societe canadienne d'agroeconomie, vol. 70(3), pages 219-238, September.
  3. 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.
  4. D’Ecclesia, Rita Laura & Levantesi, Susanna & Stefanelli, Kevyn, 2024. "Measuring business impacts on the sustainability of European-listed firms," Socio-Economic Planning Sciences, Elsevier, vol. 96(C).
  5. Sabri Boubaker & Tu D. Q. Le & Riadh Manita & Thanh Ngo, 2025. "The trade-off frontier for ESG and Sharpe ratio: a bootstrapped double-frontier data envelopment analysis," Annals of Operations Research, Springer, vol. 347(1), pages 717-741, April.
  6. 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).
  7. 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.
  8. Richard Yeaw Chong Seow, 2024. "Determinants of environmental, social, and governance disclosure: A systematic literature review," Business Strategy and the Environment, Wiley Blackwell, vol. 33(3), pages 2314-2330, March.
  9. Hamzeh Al Amosh & Saleh F. A. Khatib & Husam Ananzeh, 2024. "Terrorist attacks and environmental social and governance performance: Evidence from cross‐country panel data," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 210-223, January.
  10. 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).
  11. Jaime F. Lavin & Alejandro A. Montecinos-Pearce, 2021. "ESG Disclosure in an Emerging Market: An Empirical Analysis of the Influence of Board Characteristics and Ownership Structure," Sustainability, MDPI, vol. 13(19), pages 1-20, September.
  12. Priti Yadav & Anshul Jain, 2023. "Sustainability disclosures and corporate boards: a stakeholder approach to decision-making," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 24(5), pages 1027-1047, April.
  13. Khan, Muhammad Arif, 2022. "ESG disclosure and Firm performance: A bibliometric and meta analysis," Research in International Business and Finance, Elsevier, vol. 61(C).
  14. Jaime F. Lavin & Alejandro A. Montecinos-Pearce, 2022. "Heterogeneous Firms and Benefits of ESG Disclosure: Cost of Debt Financing in an Emerging Market," Sustainability, MDPI, vol. 14(23), pages 1-21, November.
  15. Grazia Dicuonzo & Francesca Donofrio & Antonia Patrizia Iannuzzi & Vittorio Dell’Atti, 2022. "The integration of sustainability in corporate governance systems: an innovative framework applied to the European systematically important banks," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(3), pages 249-263, September.
  16. Norhayati Sulaiman & Sunarti Halid & Noor Saatila Mohd Isa & Norliana Omar & Rahayu Abdul Rahman, 2025. "Financial Performance as a Driver of ESG Disclosure: Evidence from Malaysia," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(1), pages 3527-3534, January.
  17. Yang, Jinjuan & Qian, Kaihao & Sun, Yiyao, 2025. "Do investors pay attention to the long-term sustainable company development?," International Review of Financial Analysis, Elsevier, vol. 102(C).
  18. Pompei MITITEAN & Nicoleta-Florina SĂRMAȘ, 2023. "The Relationship Between Sustainability Reporting and Corporate Performance. Evidence from the European Energy Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(7), pages 49-59, July.
  19. Mohy-ud-Din, Kamran, 2024. "ESG reporting, corporate green innovation and interaction role of board diversity: A new insight from US," Innovation and Green Development, Elsevier, vol. 3(4).
  20. Arie Pratama & Edi Jaenudin & Syaiful Anas, 2022. "Environmental, Social, Governance - Sustainability Disclosure Using International Financial Reporting Sustainability Standards S1 in Southeast Asian Companies: A Preliminary Assessment," International Journal of Energy Economics and Policy, Econjournals, vol. 12(6), pages 456-472, November.
  21. Khalil Nimer & Naser Abughazaleh & Yasean Tahat & Mohammed Hossain, 2025. "Family Business, ESG, and Firm Age in the GCC Corporations: Building on the Socioemotional Wealth (SEW) Model," JRFM, MDPI, vol. 18(5), pages 1-21, May.
  22. Filippo Vitolla & Vitiana L’Abate & Felice Petruzzella & Nicola Raimo & Antonio Salvi, 2023. "Circular Economy Disclosure in Sustainability Reporting: The Effect of Firm Characteristics," Sustainability, MDPI, vol. 15(3), pages 1-15, January.
  23. Rao, Amar & Dagar, Vishal & Sohag, Kazi & Dagher, Leila & Tanin, Tauhidul Islam, 2023. "Good for the planet, good for the wallet: The ESG impact on financial performance in India," Finance Research Letters, Elsevier, vol. 56(C).
  24. Wang, Meixia & Liu, Li & Liang, Tongxin, 2025. "Does the ESG disclosure quality affect financial performance: Empirical evidence from Chinese energy-listed companies," Finance Research Letters, Elsevier, vol. 77(C).
  25. Nadia Gulko & Catriona Hyde, 2022. "Corporate perspectives on CSR disclosure: audience, materiality, motivations," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(4), pages 389-412, December.
  26. Yaghoub Abdi & Xiaoni Li & Xavier Càmara‐Turull, 2022. "How financial performance influences investment in sustainable development initiatives in the airline industry: The moderation role of state‐ownership," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(5), pages 1252-1267, October.
  27. Mohammed W. A. Saleh & Zaharaddeen Salisu Maigoshi, 2025. "The nexus of ESG and environmental sustainability: Does gender diversity make a difference in Asian companies?," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(6), pages 13793-13813, June.
  28. Picheng Lee & Gary Kleinman & Asokan Anandarajan, 2025. "The effect of tournament incentives on environmental, social, and governance (ESG) performance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 397-408, June.
  29. Barros, Victor & Verga Matos, Pedro & Miranda Sarmento, Joaquim & Rino Vieira, Pedro, 2022. "M&A activity as a driver for better ESG performance," Technological Forecasting and Social Change, Elsevier, vol. 175(C).
  30. Hema Diwan & Binilkumar Amarayil Sreeraman, 2024. "From financial reporting to ESG reporting: a bibliometric analysis of the evolution in corporate sustainability disclosures," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(6), pages 13769-13805, June.
  31. Ummar Faruk Saeed & Wu Ning & Andrew Osei Agyemang, 2025. "Advancing Sustainable Development Goal 15: The Role of Corporate Governance Structures and Environmental Regulations in Emerging Economies," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(3), pages 3403-3426, June.
  32. Radhika Narula & Purnima Rao & Akshat Aditya Rao, 2023. "Impact of ESG on firm value: a conceptual review of the literature," Journal of Social and Economic Development, Springer;Institute for Social and Economic Change, vol. 25(1), pages 162-179, December.
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