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

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Cited by:

  1. 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.
  2. 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.
  3. Wu, Yiming & Li, Yuxuan & Xiong, Lichun, 2025. "Policy coordination mechanism: Rural financial inclusion and public governance in developing countries," Finance Research Letters, Elsevier, vol. 85(PB).
  4. Oluwatoyin Abayomi Amuda & Ayotunde Qudus Saka, 2025. "Robert Gordon University, Department of Accounting and Finance, Aberdeen Business School," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(4), pages 4444-4463, April.
  5. 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).
  6. Qin Lingda Tan & Sharizal Hashim & Zhangwei Zheng, 2025. "Environmental Social Governance (ESG) in Digitalization research: A bibliometric analysis," SAGE Open, , vol. 15(1), pages 21582440241, January.
  7. Olakunle Oloruntobi & Adel Gohari & Safizahanin Mokhtar & Kasypi Mokhtar & Siti Marsila Mhd. Ruslan, 2025. "Comparative analysis of long-term returns, financial considerations, and measurement challenges in future ESG investing," Journal of Asset Management, Palgrave Macmillan, vol. 26(3), pages 271-297, May.
  8. repec:bjc:journl:v:12:y:2025:i:10:p:3287-3305 is not listed on IDEAS
  9. Ko, Jeremy & Leung, Chun Kai, 2025. "Gender Inequality and ESG performance: A global analysis of governance, environmental, and social outcomes in 97 countries," Innovation and Green Development, Elsevier, vol. 4(4).
  10. 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.
  11. Yunice Karina Tumewang & Collins G. Ntim & Faizul Haque, 2025. "Task Force on Climate‐Related Financial Disclosures: A Systematic Literature Review and Future Research Agenda," Business Strategy and the Environment, Wiley Blackwell, vol. 34(8), pages 10033-10058, December.
  12. 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.
  13. Muhammad Hammad Rasool & Syahrir Ridha & Maqsood Ahmad & Numair Ahmed Siddiqui & Muhammad Khurram Zahoor & Azam Khan & Syed Abdul Moiz Hashmi, 2025. "Circular Economy in Oilfield Systems: A Review of Culinary Waste Materials for Sustainable Drilling Fluids," Circular Economy and Sustainability, Springer, vol. 5(8), pages 7329-7378, December.
  14. 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).
  15. Chatzipetrou Evrikleia & Papanikolaou Glykeria‐Maria & Tiakas Eleftherios & Boskou Georgia, 2025. "Environmental Management Accounting for Sustainable Development in Greece," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 7987-8010, November.
  16. Wen‐Min Lu & Qian Long Kweh & Irene Wei Kiong Ting & Jawad Asif & Thu Huong Tran, 2026. "ESG Initiatives and Firm Efficiency: The Moderating Role of Board Gender Diversity in the Pharmaceutical and Biotechnology Industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(2), pages 2465-2488, March.
  17. 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.
  18. Rodrigo Santos & Gonçalo Rodrigues Brás & Miguel Torres Preto, 2025. "Exploring Internal, Market and Institutional Dynamics That Drive Eco‐Innovation: Evidence From Portuguese Companies," Business Strategy and the Environment, Wiley Blackwell, vol. 34(8), pages 10925-10941, December.
  19. Benedetti, Hugo & Karim, Mohammad A. & Sarkar, Sayan & Spieler, Andrew C., 2025. "Green density and spillover effects on earnings management," International Review of Economics & Finance, Elsevier, vol. 100(C).
  20. Doaa Emam & Hela Borgi & Noha Alessa & Khaldoon Albitar, 2025. "Environmental, Social, and Governance Ratings in the United Kingdom: Do Eco‐Innovation and Environmental Training Program Matter?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 3576-3589, May.
  21. 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.
  22. Chen, Pei-Fen & Chen, Mei-Ping, 2025. "Do country sustainability practices matter to happiness?," Economic Modelling, Elsevier, vol. 152(C).
  23. Gianluca Moretti & Simone Terzani & Gennaro De Novellis, 2026. "Does Politics Influence Environmental, Social, and Governance Disclosure? Empirical Evidence From US Listed Firms," Business Strategy and the Environment, Wiley Blackwell, vol. 35(3), pages 4148-4170, March.
  24. Ali, Shoaib & Al-Nassar, Nassar S. & Sindhu, Muzammal Ilyas & Naveed, Muhammad, 2025. "Sustainable synergy: Static and dynamic nexus between ESG and BRICS equity markets," Research in International Business and Finance, Elsevier, vol. 74(C).
  25. Ma, Min & Zhang, Chengjun & Zhang, Rui, 2025. "The dynamic effects of evolution of ESG disclosure regimes on corporate financing constraints," International Review of Financial Analysis, Elsevier, vol. 107(C).
  26. 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.
  27. 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.
  28. Bhakti Agarwal & Shailesh Rastogi, 2025. "Impact of Sustainability on Firm Performance Under the Moderation of Competition: Considering Financial and Operational Performance Metrics," Journal of South Asian Development, , vol. 20(3), pages 332-363, December.
  29. 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.
  30. 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.
  31. Jiaxin Zhuang & Yinglin Wang & Shengxu Shi, 2025. "ESG Enterprise Hybrid Risk Diversification Mechanism Based on Third‐Party Guarantee," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 46(7), pages 4032-4055, October.
  32. Egidio Palmieri & Maurizio Polato & Josanco Floreani, 2025. "Green Bond Issuance and Environmental, Social and Governance Scores: Do They Impact Bank Performance?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 8577-8597, November.
  33. Liao, Qinghu & Erzurumlu, Yaman Omer & Gozgor, Giray, 2025. "Impact of market regulations on firm-specific esg performance: evidence from asian economies," Research in International Business and Finance, Elsevier, vol. 76(C).
  34. 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).
  35. Mahdi Ghaemi Asl, 2025. "A novel AI-driven approach to greenwashing: breakthroughs in the future fit between domain-specific Islamic enterprises with varying developmental progress and ESG landscapes," Future Business Journal, Springer, vol. 11(1), pages 1-38, December.
  36. 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.
  37. 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.
  38. 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.
  39. Hasan Tutar & Yusuf Bahadır Kavas & Batuhan Medetoğlu & Yuriy Bilan & Dalia Štreimikienė & Sümeyra Uzun & Arif Saldanlı, 2025. "The Relationship Between Financial Indicators and Sustainability: A Comparative Analysis of Nordic and MINT Countries," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(5), pages 6449-6460, September.
  40. 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.
  41. 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).
  42. 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.
  43. 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.
  44. Anthi Avloniti & Christiana Anaxagorou & Ioanna Stylianou & Duc Khuong Nguyen & Kamila Janovská, 2025. "Global Footprint, Local Imprint: How Institutions and Distance Influence the Corporate Social Performance of Foreign Subsidiaries Across Service Industries," Management International Review, Springer, vol. 65(3), pages 539-589, June.
  45. 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 disclosures?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2699-2714, July.
  46. 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.
  47. Changjun Zheng & Md Abdul Mannan Khan & Changjun Zheng & Rabiul Islam & Md Mohiuddin Chowdhury & Md Mohiuddin Chowdhury, 2025. "Exploring the relationship between ESG performance and firm value in Chinese and US banks The moderating impact of environmental uncertainty and competitive advantage," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 14(1), pages 01-16, January.
  48. Donghui Zhao & Sue Lin Ngan & Ainul Huda Jamil & Mohd Fairuz Md Salleh & Wan Sallha Yusoff, 2025. "Peer Effects on ESG Disclosure: Drivers and Implications for Sustainable Corporate Governance," Sustainability, MDPI, vol. 17(10), pages 1-21, May.
  49. Kim Kercher & Keith Duncan & Georgina Moore & Colette Southam, 2026. "Global State of Play for Extended Sustainability Disclosures, Performance, and Assurance—Insights From Cross‐Country Benchmarking," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 66(1), pages 824-848, March.
  50. Wei Wang & Guoliu Hu, 2025. "The Power of Ethics: Merchant Culture and Corporate Environmental, Social, and Governance (ESG) Disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 2630-2650, March.
  51. 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).
  52. 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.
  53. 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.
  54. Mengjuan Ling & Mingjun Wang & Kalybek Zh. Abdykadyrov, 2025. "Balancing trade and sustainability: free trade zones and corporate ESG performance in China," International Economics and Economic Policy, Springer, vol. 22(4), pages 1-30, October.
  55. Carlo Drago & Alberto Manzari & Loris Di Nallo & Anna Maria Calce, 2026. "Leveraging Social Sustainability Disclosure in Financial Institutions: A ClustOfVar Approach to Managerial Decision‐Making," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(1), pages 92-114, January.
  56. Zhu Jiang & Prince Asare Vitenu-Sackey, 2025. "Assessing the Impact of Environmental, Social and Governance Indicators on Corporate Financial Performance," SAGE Open, , vol. 15(3), pages 21582440251, August.
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