2022
DOI: 10.3846/jbem.2022.16202
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Environmental, Social, and Governance (Esg) Practice and Firm Performance: An International Evidence

Abstract: This article attempts to bring quantitative evidence of a firm’s sustainability reporting in terms of non-financial voluntary disclosures. The disclosures are made available through the annual report and Corporate Social Responsibility (CSR) and Global Reporting Initiatives (GRI) report. ESG score is a quantitative measure developed and disseminated by Bloomberg, covering about 120 Environmental, Social, and Governance aspects. The study’s research problem is to examine the effects of non-market transnational … Show more

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Cited by 88 publications
(47 citation statements)
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References 60 publications
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“…We are thus moving toward the moment when a company’s non-financial performance can compete with its financial performance, greatly influencing investment decisions (PwC 2021 ). This is because managers and stakeholder believe that significant ESG disclosures yield better operating performance, higher returns, and lower firm-specific risk (Shaikh 2022 ).…”
Section: Literature Reviewmentioning
confidence: 99%
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“…We are thus moving toward the moment when a company’s non-financial performance can compete with its financial performance, greatly influencing investment decisions (PwC 2021 ). This is because managers and stakeholder believe that significant ESG disclosures yield better operating performance, higher returns, and lower firm-specific risk (Shaikh 2022 ).…”
Section: Literature Reviewmentioning
confidence: 99%
“…Over time, sustainability reports have become increasingly important, completing financial statements in substantiating investment decisions and long-term sustainable development goals. However, they were first seen as an obligation to comply with legal requirements (PwC 2021 ), with ESG compliance being more pronounced in European companies than in other parts of the world (Shaikh 2022 ).…”
Section: Introductionmentioning
confidence: 99%
“…Firms with strong ESG disclosures are thought to have superior operating performance, higher returns, and lower firm-specific risk, according to stakeholders and fund managers. (Shaikh, 2022).…”
Section: Literature Reviewmentioning
confidence: 99%
“…Environmental, Social, and Governance (ESG) reporting is gaining traction among businesses and socially conscious societies. Firms with strong ESG disclosures are thought to have superior higher returns, operating performance, and reduced firm-specific risk, according to stakeholders and fund managers (Shaikh, 2022).…”
Section: Environmental Social and Governance Ratings And Scoresmentioning
confidence: 99%
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