Highlights in Business Economics and Management,
Journal Year:
2024,
Volume and Issue:
37, P. 210 - 220
Published: July 18, 2024
Corporate’s
environmental,
social,
and
governance
(ESG)
ratings,
as
an
emerging
indicator
of
corporate’s
ESG
performance,
have
attracted
the
attention
many
investors
institutions.
Therefore,
companies
are
actively
enhancing
their
performance
to
show
fulfillment
social
responsibility.
However,
corporates
invest
money
on
improving
instead
necessary
expenditures.
Does
investment
worth
it?
This
paper
takes
three
important
in
China's
automobile
manufacturing
industry
examples,
lists
companies'
from
multiple
aspects,
collects
sufficient
financial
indicators
reflect
performance.
Result
shows
that
increase
corporate
will
lead
a
decline
overall
short
term,
but
it
positive
effect
long-term
corporation.
Companies
which
aim
for
gain
recognition
benefit
growth
corporation,
is
correct
understanding
practicing
conclusion
can
be
extended
provide
example
other
industry.
International Journal of Finance & Economics,
Journal Year:
2024,
Volume and Issue:
unknown
Published: Sept. 15, 2024
Abstract
This
study
investigates
the
influence
of
board
gender
diversity
on
relationship
between
environmental,
social,
and
governance
(ESG)
performance
corporate
cash
holdings
in
Chinese
A‐share
listed
companies
from
2015
to
2022.
Our
research
shows
that
ESG
is
positively
associated
with
holdings.
Drawing
critical
mass
theory,
finds
a
moderating
effect
cash‐holding
relationship.
Specifically,
negative
relation
presence
single
female
member.
However,
this
shifts
highly
positive
association
when
three
or
more
directors
are
board,
underscoring
significant
impact
diversity.
Further
heterogeneity
analysis
reveals
firms
younger
age
profile
strong
commitment
green
innovation
exhibit
These
findings
highlight
complex
dynamic
nature
performance‐cash
relationship,
which
varies
according
specific
firm
characteristics.
Overall,
offers
valuable
insights
into
multifaceted
dynamics
factors,
enhancing
our
understanding
their
financial
strategies.
Sustainability,
Journal Year:
2024,
Volume and Issue:
16(10), P. 4190 - 4190
Published: May 16, 2024
In
an
era
focused
on
deepening
green
sustainable
development,
improving
corporate
ESG
performance
has
become
a
theoretical
focal
point.
Starting
from
the
positional
attributes
of
interlocking
director
network,
this
study
investigates
influence
company’s
position
within
network
its
among
China’s
A-share-listed
companies
2009
to
2022.
It
utilizes
Huazheng
ratings
Wind
database
and
employs
regression
models,
analyses,
endogeneity,
propensity
score
matching
tests
via
Stata15.0
probe
internal
mechanisms
at
play.
Research
findings
indicate
that
corporations
core
exhibit
significantly
better
compared
those
in
peripheral
positions.
The
enhances
by
control
levels.
Media
attention
positively
influences
effect
performance.
Further
analysis
reveals
beneficial
impact
is
more
pronounced
highly
marketized
corporations,
outside
heavy
pollution
industries,
with
higher
proportion
female
directors.
Economically,
positive
both
earnings
per
share
total
factor
productivity.
This
offers
novel
pathway
for
enhancing
sustainability
emerging
economies
through
lens
drawing
experience.
aims
guide
markets
fostering
practices
thus
offering
insights
Sustainability,
Journal Year:
2024,
Volume and Issue:
16(10), P. 4239 - 4239
Published: May 17, 2024
Increased
interest
in
sustainability
and
related
issues
has
led
to
the
development
of
disclosed
corporate
information
on
environmental,
social,
governance
(ESG)
issues.
Additionally,
questions
have
arisen
about
whether
these
disclosures
affect
firm’s
value.
Therefore,
we
conducted
a
bibliometric
analysis
coupled
with
systematic
literature
review
(SLR)
current
Scopus
database
from
2001
2023.
We
utilized
VOS
viewer,
Site
Space,
R
Studio
tools
for
this
analysis.
Our
findings
indicate
that
relationship
between
ESG
value
different
effects
disclosure
impacts
through
various
channels,
such
as
increasing
stakeholder
trust.
Moreover,
keyword
results
before
after
2015
demonstrate
significant
advancement
utilization
theoretical
foundation
literature.
Furthermore,
China
(Country),
“Universidad
de
Salamanca”
(University),
“Uyar,
Ali
García-Sánchez,
Isabel-María”
(Authors),
“Sustainability”
“Corporate
Social
Responsibility
Environmental
Management”
(Journals)
were
most
contributing
influential
field.
On
other
hand,
revealed
six
thematic
clusters:
society,
sustainable
development,
ESG,
organization,
innovation,
stakeholders.
found
promising
research
paths
emerging
themes
content
clusters,
assurance,
green
goals
(SDGs).
This
concludes
by
providing
roadmap
includes
lines
can
be
explored
depth
future
studies
promote
better
more
comprehensive
integration
achieve
maximize
firm
Sustainability,
Journal Year:
2024,
Volume and Issue:
16(19), P. 8300 - 8300
Published: Sept. 24, 2024
Environmental,
social,
and
governance
(ESG)
factors
are
crucial
in
evaluating
a
company’s
value.
High
ESG
scores
reflect
ethical
practices,
social
responsibility,
effective
governance.
This
paper
examines
the
impact
of
criteria
on
firm
value
within
airline
industry,
focusing
their
influence
operational
efficiency,
risk
reduction,
financial
performance.
Using
panel
data
analysis,
study
evaluates
from
32
companies
over
period
2018–2023,
with
an
explanatory
power
36.5%.
The
research
explores
how
integrating
environmental,
into
strategic
management
can
foster
sustainable
competitive
advantage.
It
focuses
utilizing
internal
resources,
meeting
needs
various
interested
parties,
balancing
financial,
environmental
findings
indicate
that
while
practices
enhance
through
improved
efficiency
management,
they
do
not
always
lead
to
higher
short-term
Moreover,
underscores
significance
where
robust
structures
mitigate
risks
but
may
also
increase
costs.
contributes
literature
by
providing
empirical
evidence
link
between
performance
emphasizing
importance
principles
for
long-term
sustainability
success.
Jurnal Akuntansi,
Journal Year:
2025,
Volume and Issue:
29(1), P. 148 - 170
Published: Jan. 31, 2025
This
research
seeks
to
explore
the
influence
of
AI
adoption
on
ESG
performance
and
further
assess
mediation
effect
in
relation
between
firm
value.
The
was
carried
out
from
2020
2023
companies
Indonesia,
yielding
288
observational
data
points.
A
multivariate
analysis
performed
utilising
partial
least
squares
structural
equation
modelling
(PLS-SEM)
hypothesis.
findings
hypothesis
testing
demonstrate
that
has
a
significant
favourable
impact
performance.
Similarly,
significantly
enhances
Additionally,
indirect
effects
reveals
effectively
mediates
positive
relationship
by
serving
as
strategic
resource,
improving
efficiency,
advancing
sustainability
meet
stakeholder
expectations,
enhancing
corporate
encourages
government
support,
managerial
integration,
standardised
policies
for
AI-driven
business
sustainability.
Sustainability,
Journal Year:
2025,
Volume and Issue:
17(5), P. 1946 - 1946
Published: Feb. 25, 2025
This
paper
employs
a
novel
database
to
investigate
the
influence
of
pressure-sensitive
institutional
investors
(PSIIs)
in
China
on
relationship
between
managerial
climate
awareness
and
firms’
sustainability
performance.
The
demonstrates
that
an
increase
shareholding
strengthens
positive
impact
existence
robust
commercial
ties
majority
listed
companies
enables
transmission
pressure
management
teams
form
constraints
companies’
access
capital.
ultimately
promotes
sustainable
development.
Subsequent
research
demonstrated
alignment
interests
risk
preferences
exerts
more
pronounced
effect
firms
characterized
by
high
ownership.
Furthermore,
financial
support
from
PSIIs
manifests
as
greater
intensity
grappling
with
constraints.
utilization
environmental
regulations
competitive
strategy,
coupled
capacity
for
early
implementation,
serves
amplify
aforementioned
effect,
particularly
contexts
where
regulation
is
minimal.
International Journal of Financial Studies,
Journal Year:
2025,
Volume and Issue:
13(2), P. 48 - 48
Published: March 26, 2025
This
study
explores
the
following
two
aspects:
(i)
impact
of
Environmental,
Social,
and
Governance
(ESG)
scores
corporate
ownership
characteristics
on
performance
Chinese
listed
companies,
(ii)
whether
different
(state-owned,
private,
foreign)
moderate
relationship
between
ESG
participation
performance.
By
analyzing
a
comprehensive
sample
4649
companies
in
China,
we
provide
robust
evidence
that
its
three
pillars
(i.e.,
Governance)
can
significantly
enhance
performance,
as
measured
by
accounting-based
proxy
return
assets
(ROA).
Moreover,
our
research
findings
reveal
an
important
novel
discovery:
market,
types
have
moderating
effects
Specifically,
compared
to
state-owned
enterprises
private
corporations,
foreign
exhibits
stronger
effect
enhancing
positive
ROA,
followed
while
is
weakest.
result
provides
new
perspectives
empirical
support
how
structure
jointly
affect
offering
references
for
future
related
policy
formulation.
Sustainability,
Journal Year:
2025,
Volume and Issue:
17(7), P. 2969 - 2969
Published: March 27, 2025
This
study
aimed
to
identify
patterns
of
sustainability
engagement
based
on
circular
economy
(CE)
strategy
implementation,
CE-oriented
collaborative
relationships,
and
environmental,
social,
governance
(ESG)
performance,
as
well
investigate
whether
these
dimensions
predict
corporate
reputation.
Data
were
collected
through
a
survey
235
upper-level
managers
in
the
Brazilian
agribusiness
sector.
A
two-step
analytical
approach
was
applied,
with
cluster
analysis
identifying
groups
exhibiting
distinct
regarding
(“Very
Sustainable”
“Low-Sustainable”),
followed
by
logistic
regression,
which
singled
out
six
key
predictors
among
28
variables,
namely
avoiding
non-sustainable
materials,
repurposing
by-products,
fostering
shared
CE
vision,
adhering
ethical
guidelines,
ensuring
financial
transparency,
fair
labor
practices.
The
final
model
achieved
83.4%
accuracy,
underscoring
how
an
integrated
enhances
Considering
its
theoretical
contributions,
this
extends
NRBV
RV
theories
demonstrating
that
strategies,
ESG
performance
strengthen
pollution
prevention
initiatives,
sustainable
product
development
efforts,
trust
partners,
other
achievements,
thereby
enhancing
firms’
reputation
performance.
Methodologically,
integrates
predictive
modeling
assess
sustainability’s
impact
From
managerial
perspective,
findings
emphasize
benefits
from
circularity,
integrity,
stakeholder
engagement.
However,
cross-sectional
design,
industry-specific
sample,
reliance
self-reported
data
limit
generalizability.
Future
research
should
adopt
longitudinal
cross-industry
approaches,
examining
regulatory
shifts,
technological
advances,
evolving
demands
sustainability–reputation
nexus
while
incorporating
external
sources
variations
across
institutional
cultural
settings.
