Journal of the Knowledge Economy, Journal Year: 2024, Volume and Issue: unknown
Published: Nov. 3, 2024
Language: Английский
Journal of Environmental Management, Journal Year: 2024, Volume and Issue: 370, P. 122955 - 122955
Published: Oct. 17, 2024
Language: Английский
Citations
11
International Review of Financial Analysis, Journal Year: 2025, Volume and Issue: unknown, P. 104186 - 104186
Published: March 1, 2025
Language: Английский
Citations
1
Corporate Social Responsibility and Environmental Management, Journal Year: 2025, Volume and Issue: unknown
Published: April 6, 2025
ABSTRACT This study employs panel data from GCC‐listed firms between 2018 and 2022 to investigate the relationship corporate social responsibility (CSR) strategy Environmental, Social, Governance (ESG) level. Utilizing dynamic non‐dynamic analysis, this finds that with higher scores of CSR disclose less ESG information than lower scores. outcome remains robust passes multiple robustness checks. Notably, research demonstrates board characteristics positively influence level, suggesting good governance results in more disclosure. These findings deepen our understanding these firm‐level variables have implications serve policy decision‐makers, ultimately supporting national sustainability goals aligned Sustainable Development Goals (SDGs).
Language: Английский
Citations
0
International Review of Financial Analysis, Journal Year: 2025, Volume and Issue: unknown, P. 104332 - 104332
Published: May 1, 2025
Language: Английский
Citations
0
Corporate Social Responsibility and Environmental Management, Journal Year: 2024, Volume and Issue: 31(6), P. 6217 - 6233
Published: July 23, 2024
Abstract The antecedents of environmental, social, and governance (ESG) performance have been extensively studied, yet the impact supplier behavior has overlooked. By analyzing data from China's manufacturing industry (2013–2020), we find that suppliers' financial violations enhance overall ESG client firms, with state ownership further reinforcing this relationship. examining dimensions, our study reveals an asynchronous pattern in firms' enhancements. Specifically, significantly boost social performance, while attenuates positive relationship between performance. Ultimately, establishes a crucial link conduct stakeholders within supply chain firm Our findings also facilitate more comprehensive assessment risks associated violations, aiding decision‐makers shaping implementing ESG‐related strategies for firms.
Language: Английский
Citations
2
Business Ethics the Environment & Responsibility, Journal Year: 2024, Volume and Issue: unknown
Published: Sept. 8, 2024
Abstract Whether corporate strategic Environmental, Social, and Governance (ESG) disclosure can be effectively screened by external markets still needs more empirical support. Despite numerous studies confirming the positive impact of ESG, issue ESG has yet to receive sufficient attention. This study examines greenwashing on cost debt financing stock returns using panel data Chinese A‐share listed corporates from 2012 2021. The finds that fail recognize in short term, leading a temporary reduction an increase returns, but these effects are not lasting. Mechanism analysis shows enhances reputation reduces through effect, stimulates investor sentiment, improves sentiment effect. identifies management myopia, excessive power, financial distress, information asymmetry as main drivers. However, strong oversight independent directors, involvement Big Four audit firms, site visits, high industry competition mitigate misleading effects. research expands understanding causes economic consequences provides evidence for managing this phenomenon.
Language: Английский
Citations
0
Journal of the Knowledge Economy, Journal Year: 2024, Volume and Issue: unknown
Published: Nov. 3, 2024
Language: Английский
Citations
0