Journal of Financial Studies,
Год журнала:
2024,
Номер
9(Special), С. 140 - 154
Опубликована: Ноя. 5, 2024
In
the
last
years,
when
it
comes
to
invest,
investors
take
into
consideration
in
addition
company's
financial
report,
non-financial
report.
Environmental,
social,
and
governance
(ESG)
factors
present
an
increasing
interest
year
by
as
was
identified
through
research.
The
main
objective
of
this
paper
is
determine
ESG
finance.
research
method
consists
conducting
a
bibliometric
analysis
querying
existing
documents
“Web
Science
Core
Collection"
(WoS)
database.
query
revealed
number
477
scientific
that
were
carried
out
between
2008
2024
contain
both
terms
"ESG"
“finance”
title,
abstract
or
keywords.
made
on
April
01,
results
processed
VOSviewer
software.
Main
findings
are
most
(31.24%)
included
Business
Finance
category
Web
database
confirm
increase
about
finance,
year.
countries
interested
writing
finance
China,
with
21%
documents,
USA
(13%
documents)
United
Kingdom
(12%
documents).
conclusion,
context
low
written
subject
(according
WoS
database),
adds
important
status
authors’
Corporate Social Responsibility and Environmental Management,
Год журнала:
2024,
Номер
31(4), С. 3274 - 3296
Опубликована: Фев. 20, 2024
Abstract
The
increasing
concern
of
the
society
on
environmental
issues
has
driven
research
environmental,
social,
and
governance
(ESG)
issues.
Among
existing
academic
studies
influencing
factors
ESG
disclosure,
few
scholars
have
investigated
contagion
effect
that
is,
whether
disclosure
behavior
peer
firms
affect
individual
firms.
Therefore,
based
dynamic
competition
theory
social
learning
theory,
this
paper
examines
information
from
perspective
relationship
networks,
using
a
sample
A‐share
listed
in
China
2009
to
2021.
study
finds
there
is
level
firms'
when
other
same
industry
higher
average
level,
firm
also
tend
level;
at
time,
more
pronounced
among
with
state‐owned
nature,
high
degree
marketization,
financing
constraints
uncertainty.
By
exploring
mechanism
its
effect,
we
find
mainly
originates
competitive
imitation
acquisition
mechanism.
This
theoretically
enriches
inter‐firm
behavior,
practically
provides
reference
for
regulators
effectively
supervise
improve
disclosure.
Polish Journal of Environmental Studies,
Год журнала:
2024,
Номер
unknown
Опубликована: Июнь 12, 2024
Recent
scrutiny
of
ESG
disclosure
has
accentuated
growing
apprehensions
regarding
selective
or
misleading
corporate
reporting
practices,
commonly
labeled
as
'greenwashing.'This
deceptive
behavior
not
only
erodes
market
integrity
but
also
misguides
investors.This
paper
addresses
the
urgency
preventing
and
governing
inaccurate
disclosure,
identifying
critical
research
gaps,
such
absence
systematic
approaches
to
detect
reporting,
inadequate
comprehension
motives
influencing
factors,
insufficient
governance
measures.The
study
proposes
a
nuanced
approach
prevent
govern
scrutinizing
various
manifestations
exploring
root
causes,
suggesting
potential
countermeasures.Stressing
need
for
collaborative
efforts
among
regulators,
investors,
public,
it
advocates
establishment
robust
monitoring
mechanisms.The
calls
intensified
empirical
on
recommends
framework
standardize
enhance
quality,
thereby
fortifying
financial
stability.
ABSTRACT
The
assessment
of
corporate
sustainability
performance
is
extremely
relevant
in
facilitating
the
transition
to
a
green
and
low‐carbon
intensity
economy.
However,
companies
located
different
areas
may
be
subject
environmental
risks
policies.
Henceforth,
main
objective
this
paper
investigate
spatial
temporal
pattern
evaluations
European
firms.
We
leverage
large
dataset
containing
information
about
companies'
performances,
measured
by
MSCI
ESG
ratings,
geographical
coordinates
firms
Western
Europe
between
2013
2023.
By
means
modified
version
Chavent
et
al.
(2018)
hierarchical
algorithm,
we
conduct
clustering
analysis,
combining
information,
spatiotemporal
which
combines
time
dynamics
multiple
features
dissimilarities,
detect
groups
with
homogeneous
performance.
are
able
build
cross‐national
cross‐industry
clusters
remarkable
differences
terms
scores.
Among
other
results,
spatio‐temporal
observe
high
degree
overlap
among
clusters,
indicating
that
within
multidimensional
approach.
Our
findings
help
capture
diversity
ratings
across
assist
practitioners
policymakers
evaluating
facing
sustainability‐linked
areas.
EuroMed Journal of Business,
Год журнала:
2025,
Номер
unknown
Опубликована: Май 12, 2025
Purpose
The
aim
of
this
article
is
to
investigate
the
impact
blockchain
technology
on
corporate
governance.
Design/methodology/approach
sample
for
study
extends
from
2010
2022
and
includes
data
197
companies.
uses
a
regression
approach,
feasible
generalised
least
squares
(FGLS)
estimation
linear
panel
models.
For
robustness
analyses,
we
included
alternative
measures
dependent
independent
variables,
divided
into
financial
non-financial
sectors
applied
method
moments
(SYS-GMM)
dynamic
effect.
Findings
results
show
that
adoption
has
significant
positive
Practical
implications
This
document
great
help
different
economic
actors
involved
in
company.
It
possible
will
attract
interest
investors
adopt
technology.
could
also
be
considered
by
stakeholders
corrupt
companies
improve
governance
make
better
decisions.
Originality/value
To
our
knowledge,
first
empirically
examines
international
context
ESG
index.
fills
research
gap
extending
existing
literature,
which
generally
focuses
Sustainable Social Development,
Год журнала:
2024,
Номер
2(2)
Опубликована: Март 5, 2024
<p>This
paper
aims
to
review
the
literature
on
ESG
(environment,
social,
and
governance)
Finance
based
Scopus
database
synthesize
review.
Three
advantages
of
embracing
into
corporate
finance
are
identified
reviewed.
First,
this
positively
influences
financial
investment
decisions;
second,
it
can
leverage
advancements
in
technology
innovations;
third,
create
proactive
risk
management.
Overall,
is
still
believed
conceptually
accepted
that
integrating
criteria
within
decision-making
process
brings
a
consolidated
approach
strategy,
aligning
social
environmental
benefits
with
returns
driving
positive
performance
shareholder
value
long
run.<strong></strong></p>
Advances in finance, accounting, and economics book series,
Год журнала:
2024,
Номер
unknown, С. 226 - 242
Опубликована: Март 29, 2024
The
use
of
digital
financial
technologies
(DFTs)
for
green
finance
has
been
evolving
and
created
new
risks
challenges
the
environment
users.
This
chapter
aims
to
explore
risks,
challenges,
opportunities
that
are
associated
with
DFTs
finance.
In
this
chapter,
authors
used
Google
Scholar,
Scopus,
Web
Science
databases
as
sources
article
collection.
They
initially
collected
over
245
articles
period
2000
2023
through
keyword
searches,
their
final
sample
consisted
183
articles.
applied
a
thematic
analysis
explored
four
themes
(i.e.,
innovation;
investment
sustainability;
data-driven
approach;
using
finance).
found
offer
several
However,
also
pose
(such
cybercrime,
fraud,
scams,
tax
evasion,
capital-intensive
technologies,
lack
awareness,
uncertain
policies,
an
absence
protection
mechanisms)
need
be
addressed.
