Corporate Economic, Environmental, and Social Sustainability Performance Transformation through ESG Disclosure

Alsayegh, Maha Faisal; Rahman, Rashidah Abdul; Homayoun, Saeid

doi:10.3390/su12093910

Cited by 385 publications

(311 citation statements)

References 66 publications

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“…This paper seeks to establish whether a firm's environmental performance is influenced by its governance mechanisms in terms of its ownership structure and its board of directors. Environmental performances are one of the four points of reference according to which corporate social responsibility (CSR) outcomes are classified [50,110]. Another type of CSR outcome classified as social performance is corporate responsibility aimed at multiple stakeholders and this is measured through stakeholder involvement, philanthropic activity, respect for ethical codes and the law, and assessment of the impact on stakeholders.…”

Section: Discussionmentioning

confidence: 99%

What Impact Does Corporate Governance Have on Corporate Environmental Performances? An Empirical Study of Italian Listed Firms

Rubino

Napoli

2020

Sustainability

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In this paper, we first build a multi-theoretical framework through which we hypothesise that the governance mechanisms of a board of directors, on the one hand, and the ownership structures of family and nonfamily firms, on the other, can have an impact on corporate environmental performances. We then test this hypothesis against a sample of 83 Italian listed firms, noting the characteristics of their governance and ownership structures over the five years from 2013 to 2017. We also take note of data from the firms’ Sustainability Reports on emissions of greenhouse gases over the 2014–2018 five-year period. The results we obtain support the prediction, made in line with the Agency-Theory perspective, that there is a positive relationship between board independence and the adoption of environmentally responsible practices. Only partial support emerges for the hypotheses, made in line with the Resource Dependence Theory, according to which better corporate environmental performances can be obtained by increasing the resource provision of board members. In particular, we discover a positive effect of a large-size board on corporate environmental performances, but no significant effect arising from the presence of interlocked board members. Finally, our study provides support for the theoretically-based hypothesis according to which the non-economic utility (socioemotional wealth) of family ownership makes family firms likely to have better environmental performances than non-family firms.

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Section: Discussionmentioning

confidence: 99%

What Impact Does Corporate Governance Have on Corporate Environmental Performances? An Empirical Study of Italian Listed Firms

Rubino

Napoli

2020

Sustainability

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“…It indirectly reflects that the company’s environmental performance has received the attention of the Chinese government. Alsayegh et al found that environmental performance and social performance are significantly positively correlated with economic sustainability performance, indicating that the economic value of enterprises and socially created value are interdependent [ 1 ], and it also provides a theoretical support for the government to attach importance to corporate environmental performance.…”

Section: Introductionmentioning

confidence: 99%

Corporate Environmental Performance in China: The Moderating Effects of the Media versus the Approach of Local Governments

Guo

2020

IJERPH

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This article selects the listed companies in China’s A-share heavy pollution industry from 2014 to 2018 as samples, uses a random effect model to empirically test the relationship between media attention and corporate environmental performance and examines the impacts of local government environmental protection and property nature on that relationship. Results are as follow: (1) Media attention can significantly affect a company’s environmental performance. The higher the media attention, the greater the company’s supervision and the better its environmental performance. (2) In areas where the government pays less attention to environmental protection, the impact of media on corporate environmental performance is more obvious, but in other areas, the impact of media on environmental performance cannot be reflected; (3) The media attention is very significant for the environmental performance improvement of state-owned enterprises, and it is not obvious in non-state-owned enterprises. (4) A further breakdown of the study found that the role of media attention in corporate environmental performance is only significant in the sample of local governments that have low environmental protection and are state-owned enterprises. This research incorporates the local government’s emphasis on environmental protection into the research field of vision, expands the research scope of media and corporate environmental performance, and also provides new clues and evidence for promoting the active fulfillment of environmental protection responsibilities by companies and local governments.

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“…(2020), in the paper"Beyond COVID-19 Pandemic: A Systematic Review of the Role of Global Health in the Evolution and Practice of Corporate Social Responsibility", studied the impact of the COVID-19 on CSR and concluded that the call for a radical overhaul of health and safety measures in enterprises is now urgent than ever before. Alsayegh, et al, (2020) studied "Corporate Economic, Environmental, and Social Sustainability Performance Transformation through ESG Disclosure" studied that disclosing the implementation of environmental and social strategies within an effective system of corporate governance in the organization strengthens corporate sustainability performance. They concluded that ESG information disclosure to all stakeholders is a vital factor in creating a competitive advantage for enhancing corporate sustainability performance.…”

Section: Review Of Literaturementioning

confidence: 99%

Impact of COVID-19 on the Corporate Governance: A Case Study on Bajaj Finance Ltd and Infosys

Patra¹,

Das²

2021

management

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Introduction: The Novel Coronavirus has been bringing various revolutionary dynamic aspects to the World. It taught us many useful lessons. The COVID-19 has an impact on almost all human and economic activities. Lakhs of people have retrenched from their jobs in the India Corporate Sectors. The Indian Corporate Sectors have been affected slightly in the Financial Year 2019- 20, but it will have a severe impact in the current and future financial years. It can also seem in the Corporate Governance of the different companies in India. It has inherent commercial risks impacting business operations due to disruptions to Meetings, Dividends, Liquidity, Disclosure, Capital Allocation, Risk Management, and Internal Control.Research Gap: A lot of researches have been undertaken on the impact of COVID-19 in India. No remarkable studies have been conducted on the Impact of COVID-19 in the Corporate Governance of Bajaj Finance Ltd and Infosys.Objectives: This paper attempt to study the impact of COVID-19 on the Corporate Governance of Bajaj Finance Ltd and Infosys.Research MethodologyNature and Sources of Data: The present study is based on secondary data. The secondary data have been collected through a well-designed strategy. These have been collected from various e-journals, e-magazines, e-annual reports of companies, and various reputed websites.Tools of Analysis: There are various statistical tools, i.e., percentage calculations, correlation, and t-Test have used for analysis and interpretation of results.Conclusions: COVID-19 pandemic comes with inherent commercial risks impacting business operations due to disruptions to Meetings, Administration, Business Continuity, Dividend and Liquidity management, Disclosure, Capital Allocation, and Maintenance, and lastly, risk management and Internal Control.

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Corporate Economic, Environmental, and Social Sustainability Performance Transformation through ESG Disclosure

Cited by 385 publications

References 66 publications

What Impact Does Corporate Governance Have on Corporate Environmental Performances? An Empirical Study of Italian Listed Firms

What Impact Does Corporate Governance Have on Corporate Environmental Performances? An Empirical Study of Italian Listed Firms

Corporate Environmental Performance in China: The Moderating Effects of the Media versus the Approach of Local Governments

Impact of COVID-19 on the Corporate Governance: A Case Study on Bajaj Finance Ltd and Infosys

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