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Institutional framework of ESG disclosures: comparative analysis of developed and developing countries

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  1. Chengjie Huang & Hang Zhou & Wan Ahmad Norhayati & Ram Al Jaffri Saad & Xinrui Zhang, 2024. "Tax incentives, common institutional ownership, and corporate ESG performance," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 45(4), pages 2516-2528, June.
  2. Kesen Zhang & Bilal Ahmed & Ruping Wang & Baoying Gu, 2025. "The Influence of Internal Governance and External Legitimacy on Greenwashing: A Digitalization Perspective," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(2), pages 4881-4909, February.
  3. Kaouther Chebbi, 2024. "Examining the interplay of sustainable development, corporate governance, and stock Price crash risk: Insights from ESG practices," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(1), pages 1291-1309, February.
  4. Andres Alonso-Robisco & Jose Carbo & Emily Kormanyos & Elena Triebskorn, 2025. "Houston, we have a problem: can satellite information bridge the climate-related data gap?," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Addressing climate change data needs: the central banks' contribution, volume 63, Bank for International Settlements.
  5. Gupta, Juhi & Kashiramka, Smita, 2024. "Examining the impact of liquidity creation on bank stability in the Asia Pacific region: Do ESG disclosures play a moderating role?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 91(C).
  6. Yu Cao & Lan Tao & Yan Zhang, 2024. "Does environmental credit rating policy improve corporate ESG performance?," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(5), pages 4329-4337, October.
  7. 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).
  8. Kasırga Yıldırak & Ömer Kayhan Seyhun, 2025. "Refining ESG models: embedding natural capital valuation beyond box-ticking compliance towards confronting planetary boundaries," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Addressing climate change data needs: the central banks' contribution, volume 63, Bank for International Settlements.
  9. 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.
  10. Pedro Moskovics & Peter Wanke & Yong Tan & Ali Meftah Gerged, 2024. "Market structure, ESG performance, and corporate efficiency: Insights from Brazilian publicly traded companies," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 241-262, February.
  11. Tiyas Kurnia Sari & Mahfud Sholihin & Singgih Wijayana, 2024. "The influence of coercive pressures on reporting on SDGs during the COVID‐19 pandemic: An international study," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(6), pages 7140-7155, December.
  12. Ampedu Raphael & Antwi Agyei Bright & Mang'ati Frank Peter & Boadi Joana Ankobea & Boakye Boateng Gifty & Nunoo Linda Ofeibea & Mensah Cornelius Nii Odoi & Mensah Richmond, 2024. "An Empirical Study on the Influence of ESG Ratings on Earnings Management among Listed Companies in China," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(8), pages 3678-3693, August.
  13. Jiang, Liqun & Chang, Zhongyuan & Yao, Wenxin & Huang, Leyi & Zhou, Shumei, 2024. "Transcend local for global: ESG as a legitimacy signal in the global expansion of emerging multinational enterprises," Finance Research Letters, Elsevier, vol. 69(PB).
  14. Mai‐Minh‐Anh Tran & Ngoc‐Yen‐Chi Nguyen & Nguyen‐Khanh‐Ha Quyen & Phuong‐Nhu Tran & Nguyen‐Minh‐Thu Phan & Anh‐Tuan Le, 2024. "Do firms with environmental, social, and governance reputational risk take into account board gender diversity? An analysis on a global scale," Social Science Quarterly, Southwestern Social Science Association, vol. 105(4), pages 1396-1418, July.
  15. Amit Garg & Kruti Upadhyay & Sanjay Kumar Jain, 2024. "Comparative analysis of sustainability related disclosure frameworks: SFDR, IFC PS, and BRSR," IIMA Working Papers WP 2024-10-01, Indian Institute of Management Ahmedabad, Research and Publication Department.
  16. Barry Ackers & Adeyemi Adebayo, 2024. "The nexus between non‐governmental organisations involved in conservation and profit‐seeking state‐owned enterprises: A potential alternative credibility enhancing mechanism for biodiversity disclosur," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2699-2714, July.
  17. Assaf, Ata & Klotzle, Marcelo Cabus & Palazzi, Rafael Baptista & Demir, Ender, 2025. "Connectedness across environmental, social, and governance (ESG) indices: evidence from emerging markets," Research in International Business and Finance, Elsevier, vol. 73(PA).
  18. Rahimi Mansoor & Shaista & Subhan Ullah & Rovaid Ullah, 2024. "The Impact of ESG on Financial Performance of Top 100 Companies of Pakistan," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 13(3), pages 14-20.
  19. Zakia Abdelmoneim & Mohamed Samy El-Deeb, 2024. "BOD characteristics and their impact on the link between ESG disclosure and integrated reporting disclosure quality: a study of Egyptian non-financial firms," Future Business Journal, Springer, vol. 10(1), pages 1-20, December.
  20. Liu, Xiaoqin & Cai, Siying & Wang, Yuting & Sun, Yan, 2024. "A comparative study of environmental information disclosure between banks in net-zero banking alliance and China," Technological Forecasting and Social Change, Elsevier, vol. 202(C).
  21. Adeyemi Adebayo & Barry Ackers, 2024. "Managing Trade‐Offs Between Environmental, Social, Governance and Financial Sustainability in State‐Owned Enterprises: Insights from an Emerging Market," Australian Accounting Review, CPA Australia, vol. 34(1), pages 55-73, March.
  22. Hok-Ko Pong & Chun-Cheong Fong, 2024. "Environmental, Social and Governance Awareness and Organisational Risk Perception Amongst Accountants," JRFM, MDPI, vol. 17(11), pages 1-31, October.
  23. Zhi Chen & Jinfeng Yang & Peigong Li & Stavros Sindakis, 2024. "Navigating the Knowledge Economy: Unraveling the Impact of Executive Policy Cognition on ESG Performance in China’s A-Share Listed Companies," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(4), pages 15788-15832, December.
  24. Agnieszka Janik & Adam Ryszko, 2023. "Sustainability Reporting during the Crisis—What Was Disclosed by Companies in Response to the COVID-19 Pandemic Based on Evidence from Poland," Sustainability, MDPI, vol. 15(17), pages 1-54, August.
  25. Andres Alonso-Robisco & Jose Manuel Carbo & Emily Kormanyos & Elena Triebskorn, 2024. "Houston, we have a problem: can satellite information bridge the climate-related data gap?," Occasional Papers 2428, Banco de España.
  26. 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.
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