Open Access
Issue |
SHS Web Conf.
Volume 163, 2023
2023 8th International Conference on Social Sciences and Economic Development (ICSSED 2023)
|
|
---|---|---|
Article Number | 04015 | |
Number of page(s) | 12 | |
Section | Social Economics and Welfare Distribution | |
DOI | https://doi.org/10.1051/shsconf/202316304015 | |
Published online | 28 April 2023 |
- Escrig-Olmedo E., Fernández-Izquierdo M.Á., Ferrero-Ferrero I., Rivera-Lirio J.M., Muñoz-Torres M.J. (2019) Rating the Raters: Evaluating how ESG Rating Agencies Integrate Sustainability Principles. Sustainability., 11: 915. https://doi.org/10.3390/su11030915. [CrossRef] [Google Scholar]
- Dorfleitner, G., Halbritter, G., Nguyen, M. (2015) Measuring the level and risk of corporate responsibility – An empirical comparison of different ESG rating approaches. J Asset Manag., 16: 450–466. https://doi.org/10.1057/jam.2015.31. [CrossRef] [Google Scholar]
- Manita, R., Bruna, M.G., Dang, R. and Houanti, L. (2018) Board gender diversity and ESG disclosure: evidence from the USA. Journal of Applied Accounting Research., 19:206–224. https://doi.org/10.1108/JAAR-01–2017-0024. [CrossRef] [Google Scholar]
- Velte, P. (2016) Women on management board and ESG performance”, Journal of Global Responsibility., 7: 98–109. https://doi.org/10.1108/JGR-01–2016-0001. [CrossRef] [Google Scholar]
- Garcia A.S., Mendes-Da-Silva W., Orsato R.J. (2017) Sensitive industries produce better ESG performance: Evidence from emerging markets. Journal of Cleaner Production., 150:135–147. https://doi.org/10.1016/j.jclepro.2017.02.180 [CrossRef] [Google Scholar]
- Fatemi A., Glaum M., Kaiser S. (2018) ESG performance and firm value: The moderating role of disclosure. Global Finance Journal., 38:45–64. https://doi.org/10.1016/j.gfj.2017.03.001. [CrossRef] [Google Scholar]
- Albitar, K., Hussainey, K., Kolade, N., Gerged, A.M. (2020) ESG disclosure and firm performance before and after IR: The moderating role of governance mechanisms. International Journal of Accounting & Information Management., 28: 429–444. https://doi.org/10.1108/IJAIM-09–2019-0108. [CrossRef] [Google Scholar]
- Carnini Pulino S., Ciaburri M., Magnanelli B.S., Nasta L. (2022) Does ESG Disclosure Influence Firm Performance? Sustainability., 14:75–95. https://doi.org/10.3390/su14137595. [CrossRef] [Google Scholar]
- Halbritter G., Dorfleitner G. (2015) The wages of social responsibility — where are they? A critical review of ESG investing. Review of Financial Economics., 26:25–35. https://doi.org/10.1016/j.rfe.2015.03.004. [CrossRef] [Google Scholar]
- Velte, P. (2017) Does ESG performance have an impact on financial performance? Evidence from Germany. Journal of Global Responsibility., 8: 169–178. https://doi.org/10.1108/JGR-11–2016-0029. [CrossRef] [Google Scholar]
- Guido G., Linda-Eling L., Dimitris M., Zoltán N. and Laura N. (2019) Foundations of ESG Investing: How ESG Affects Equity Valuation, Risk, and Performance. The Journal of Portfolio Management., 45: 69–83. https://doi.org/10.3905/jpm.2019.45.5.069. [Google Scholar]
- Gillan S.L., Koch A., Starks L.T. (2021) Firms and social responsibility: A review of ESG and CSR research in corporate finance. Journal of Corporate Finance., 66:101889. https://doi.org/10.1016/j.jcorpfin.2021.101889. [CrossRef] [Google Scholar]
- Gunnar F., Timo B. & Alexander B. (2015) ESG and financial performance: aggregated evidence from more than 2000 empirical studies. Journal of Sustainable Finance & Investment., 5: 210–233. https://doi.org/10.1080/20430795.2015.1118917 [CrossRef] [Google Scholar]
- Buallay, A. (2019), Is sustainability reporting (ESG) associated with performance? Evidence from the European banking sector. Management of Environmental Quality., 30: 98–115. https://doi.org/10.1108/MEQ-12–2017-0149. [CrossRef] [Google Scholar]
- Duque-Grisales, E., Aguilera-Caracuel, J. (2021) Environmental, Social and Governance (ESG) Scores and Financial Performance of Multilatinas: Moderating Effects of Geographic, International Diversification and Financial Slack. J Bus Ethics., 168: 315–334. https://doi.org/10.1007/s10551–019-04177-w. [CrossRef] [Google Scholar]
- van Duuren, E., Plantinga, A., Scholtens, B. (2016) ESG Integration and the Investment Management Process: Fundamental Investing Reinvented. J Bus Ethics., 138: 525–533. https://doi.org/10.1007/s10551–015-2610–8. [CrossRef] [Google Scholar]
- Chitra S., Kumudini H. (2017) Integrating Environmental, Social and Governance (ESG) Disclosure for a Sustainable Development: An Australian Study. Business Strategy and the Environment., 26:438–450. https://doi.org/10.1002/bse.1927. [CrossRef] [Google Scholar]
- Michal B. (2022) Does ESG Reporting Relate to Corporate Financial Performance in the Context of the Energy Sector Transformation? Evidence from Poland. Energies., 15: 477. https://doi.org/10.3390/en15020477. [CrossRef] [Google Scholar]
- Zhao C., Guo Y., Yuan J., Wu M., Li D., Zhou Y., Kang J. ESG and Corporate Financial Performance: Empirical Evidence from China’s Listed Power Generation Companies. Sustainability. 2018; 10(8):2607. https://doi.org/10.3390/su10082607. [CrossRef] [Google Scholar]
- Cheng B.T., Ioannou I., Serafeim G. (2014) Corporate Social Responsibility and Access to Finance. Strategic Management Journal., 35:1–23. https://doi.org/10.1002/smj.2131. [CrossRef] [Google Scholar]
- Zhou G.Y., Liu L., Luo S.M. (2022) Sustainable development, ESG performance and company market value: Mediating effect of financial performance. Business Strategy and the Environment., 31:3371–3387. https://doi.org/10.1002/bse.3089. [CrossRef] [Google Scholar]
- Shin J., Moon J.J., Kang J. (2022) Where does ESG pay? The role of national culture in moderating the relationship between ESG performance and financial performance. International Business Review., 32:102071. https://doi.org/10.1016/j.ibusrev.2022.102071. [Google Scholar]
- Broadstock D.C., Chan K., Cheng L.T.W., et al. (2021) The role of ESG performance during times of financial crisis: Evidence from COVID-19 in China. Finance Research Letters., 38:101716. https://doi.org/10.1016/j.frl.2020.101716 [CrossRef] [Google Scholar]
- Liu, Y., & Lin, M. (2022) Research on The Influence of ESG Information Disclosure on Enterprise Financial Risk: Taking Pharmaceutical Industry as an Example. Frontiers in Business, Economics and Management., 5: 264–271. https://doi.org/10.54097/fbem.v5i3.2033. [CrossRef] [Google Scholar]
- Fatemi A., Glaum M., Kaiser S. (2018) ESG performance and firm value: The moderating role of disclosure. Global Finance Journal., 38:45–64. https://doi.org/10.1016/j.gfj.2017.03.001. [CrossRef] [Google Scholar]
- Chen Z., Xie G. (2022) ESG disclosure and financial performance: Moderating role of ESG investors. International Review of Financial Analysis., 83:102291. https://doi.org/10.1016/j.irfa.2022.102291. [CrossRef] [Google Scholar]
- Raimo, N., Caragnano, A., Zito, M., Vitolla, F., Mariani, M. (2021) Extending the benefits of ESG disclosure: The effect on the cost of debt financing. Corporate Social Responsibility Environmental Management., 28: 1412–1421. https://doi.org/10.1002/csr.2134. [CrossRef] [Google Scholar]
- Schiemann F., Tietmeyer R. (2022) ESG Controversies, ESG Disclosure and Analyst Forecast Accuracy. International Review of Financial Analysis., 84:102373. https://doi.org/10.1016/j.irfa.2022.102373. [CrossRef] [Google Scholar]
- Wen S.B., Fang Y. (2008) An empirical study on the relationship between corporate social responsibility and financial Performance -- Panel data analysis from stakeholder perspective. Chinese Industrial Economy., 10:150–160. doi: 10.19581/j.cnki.ciejournal.2008.10.015. [Google Scholar]
- Xie H.J., Lyu X. (2022) Responsible International Investment: ESG and China OFDI. Economic Research, 57:83–99. https://kns.cnki.net/kcms/detail/detail.aspx?dbcode=CJFD&dbname=CJFDLAST2022&filename=JJYJ202203007&uniplatform=NZKPT&v=qwR_wxIi_ahiTmnPPzQ929JkJzF5mTxqML3MmWntZMXLktoUdP58cujmJDXH5iFu. [Google Scholar]
- Liu B., Lu J.R., Ju T. (2023) Formalism or materialism: A study on Green Innovation under the Soft regulation of ESG Rating. Nankai Management Review., 1–24. http://kns.cnki.net/kcms/detail/12.1288.F.20220905.1521.002.html. [Google Scholar]
- Zhao C., Guo Y., Yuan J., Wu M., Li D., Zhou Y., Kang J. (2018) ESG and Corporate Financial Performance: Empirical Evidence from China’s Listed Power Generation Companies. Sustainability. 10:2607. https://doi.org/10.3390/su10082607. [CrossRef] [Google Scholar]
- Li X.R., Xu T.C. (2022) Progress in research on Environmental, Social Responsibility and Corporate Governance. Economic Perspectives., 738:133–146. https://kns.cnki.net/kcms/detail/detail.aspx?dbcode=CJFD&dbname=CJFDLAST2022&filename=JJXD202208009&uniplatform=NZKPT&v=X8ne6eHR_3CmFqfL7WAtaycqtqlnUgugO1gSW8h7M7qF0kAoO-KnaF8uJplyu0xt. [Google Scholar]
- Zerbib O.D. (2019) The effect of pro-environmental preferences on bond prices: Evidence from green bonds. Journal of Banking & Finance., 98:39–60. https://doi.Org/10.1016/j.jbankfin.2018.10.012. [CrossRef] [Google Scholar]
- Chang K., Cheng X., Wang Y., et al. (2023) The impacts of ESG performance and digital finance on corporate financing efficiency in China. Applied Economics Letters., 30:516–523. https://doi.org/10.1080/13504851.2021.1996527. [CrossRef] [Google Scholar]
- Chouaibi, S., Chouaibi, J. and Rossi, M. (2022) ESG and corporate financial performance: the mediating role of green innovation: UK common law versus Germany civil law, EuroMed Journal of Business., 17: 46–71. https://doi.org/10.1108/EMJB-09–2020-0101 [CrossRef] [Google Scholar]
- Li X.S., Dang L., Zhao C.Y. (2022) Digital transformation, integration into global innovation network and innovation performance. Chinese Industrial Economy, 415:43–61. doi: 10.19581/j.cnki.ciejournal.2022.10.003. [Google Scholar]
- Zumente, I., Lāce, N. (2021) ESG Rating—Necessity for the Investor or the Company? Sustainability., 13: 8940. https://doi.org/10.3390/su13168940. [CrossRef] [Google Scholar]
- T. Phan, L. Lai, T. Le, D. Tran. (2020) The impact of audit quality on performance of enterprises listed on Hanoi Stock Exchange. Management Science Letters., 10: 217–224. DOI: 10.5267/j.msl.2019.8.001. [CrossRef] [Google Scholar]
- Zahid R.M.A., Khan M.K., Anwar W., et al. (2022) The role of audit quality in the ESG-corporate financial performance nexus: Empirical evidence from Western European companies. Borsa Istanbul Review., 22. https://doi.org/10.1016/j.bir.2022.08.011. [Google Scholar]
- Bala Ado A., Rashid N., Mustapha U., et al. (2020) The impact of audit quality on the financial performance of listed companies Nigeria. NE.RefJournal of Critical Reviews., 7:37–42. doi: 10.31838/jcr.07.09.07. [Google Scholar]
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.