- Abhayawansa, S., & Mooneeapen, O. (2022). Directions for future research to steer environmental, social and governance (ESG) investing to support sustainability: A systematic literature review. In Handbook of accounting and sustainability (pp. 318–341). Edward Elgar Publishing. https://doi.org/10.4337/9781800373518.00027.
Paper not yet in RePEc: Add citation now
Al Amosh, H., & Khatib, S. F. A. (2021a). Ownership structure and environmental, social and governance performance disclosure: The moderating role of the board independence. Journal of Business and Socio‐Economic Development, 2(1), 49–66. https://doi.org/10.1108/JBSED-07-2021-0094.
Al Amosh, H., & Khatib, S. F. A. (2021b). Corporate governance and voluntary disclosure of sustainability performance: The case of Jordan. SN Business & Economics, 1(12), 1–22. https://doi.org/10.1007/S43546-021-00167-1.
- 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 and Information Management, 28(3), 429–444. https://doi.org/10.1108/IJAIM-09-2019-0108.
Paper not yet in RePEc: Add citation now
Alsayegh, M. F., Rahman, R. A., & Homayoun, S. (2020). Corporate economic, environmental, and social sustainability performance transformation through ESG disclosure. Sustainability, 12(9), 3910. https://doi.org/10.3390/SU12093910.
Aluchna, M., Roszkowska‐Menkes, M., Kamiński, B., & Bosek‐Rak, D. (2022). Do institutional investors encourage firm to social disclosure? The stakeholder salience perspective. Journal of Business Research, 142, 674–682. https://doi.org/10.1016/J.JBUSRES.2021.12.064.
- Arayssi, M., Jizi, M., & Tabaja, H. H. (2020). The impact of board composition on the level of ESG disclosures in GCC countries. Sustainability Accounting, Management and Policy Journal, 11(1), 137–161. https://doi.org/10.1108/SAMPJ-05-2018-0136.
Paper not yet in RePEc: Add citation now
- Arif, M., Sajjad, A., Farooq, S., Abrar, M., & Joyo, A. S. (2020). The impact of audit committee attributes on the quality and quantity of environmental, social and governance (ESG) disclosures. Corporate Governance (Bingley), 21(3), 497–514. https://doi.org/10.1108/CG-06-2020-0243.
Paper not yet in RePEc: Add citation now
- Atkins, B. (2020). Demystifying ESG: Its history & current status. Forbes. https://www.forbes.com/sites/betsyatkins/2020/06/08/demystifying-esgits-history--current-status/?sh=7ea4aa8a2cdd.
Paper not yet in RePEc: Add citation now
- Baldini, M., Maso, L. D., Liberatore, G., Mazzi, F., & Terzani, S. (2018). Role of country‐ and firm‐level determinants in environmental, social, and governance disclosure. Journal of Business Ethics, 150(1), 79–98. https://doi.org/10.1007/s10551-016-3139-1.
Paper not yet in RePEc: Add citation now
Bamahros, H. M., Alquhaif, A., Qasem, A., Wan‐Hussin, W. N., Thomran, M., Al‐Duais, S. D., Shukeri, S. N., & Khojally, H. M. A. (2022). Corporate governance mechanisms and ESG reporting: Evidence from the Saudi stock market. Sustainability, 14(10), 6202. https://doi.org/10.3390/SU14106202.
Bax, K., & Paterlini, S. (2022). Environmental social governance information and disclosure from a company perspective: A structured literature review. International Journal of Business Performance Management, 23(3), 304–322. https://doi.org/10.1504/IJBPM.2022.123824.
- Bhatia, S., & Marwaha, D. (2022). The influence of board factors and gender diversity on the ESG disclosure score: A study on Indian companies. Global Business Review, 23(6), 1544–1557. https://doi.org/10.1177/09721509221132067.
Paper not yet in RePEc: Add citation now
Bosi, M. K., Lajuni, N., Wellfren, A. C., & Lim, T. S. (2022). Sustainability reporting through environmental, social, and governance: A bibliometric review. Sustainability, 14(19), 12071. https://doi.org/10.3390/SU141912071.
- Brammer, S., Jackson, G., & Matten, D. (2012). Corporate social responsibility and institutional theory: New perspectives on private governance. Socio‐Economic Review, 10(1), 3–28. https://doi.org/10.1093/SER/MWR030.
Paper not yet in RePEc: Add citation now
Bravo, F., & Reguera‐Alvarado, N. (2019). Sustainable development disclosure: Environmental, social, and governance reporting and gender diversity in the audit committee. Business Strategy and the Environment, 28(2), 418–429. https://doi.org/10.1002/BSE.2258.
- Brooks, C., & Oikonomou, I. (2018). The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance. The British Accounting Review, 50(1), 1–15. https://doi.org/10.1016/J.BAR.2017.11.005.
Paper not yet in RePEc: Add citation now
- Buchholz, R. A., & Rosenthal, S. B. (2004). Stakeholder theory and public policy: How governments matter. Journal of Business Ethics, 51(2), 143–153. https://doi.org/10.1023/B:BUSI.0000033608.61005.1F.
Paper not yet in RePEc: Add citation now
- Byron, K., & Post, C. (2016). Women on boards of directors and corporate social performance: A meta‐analysis. Corporate Governance: An International Review, 24(4), 428–442. https://doi.org/10.1111/CORG.12165.
Paper not yet in RePEc: Add citation now
- Campbell, J. L. (2007). Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. Academy of Management Review, 32(3), 946–967. https://doi.org/10.5465/AMR.2007.25275684.
Paper not yet in RePEc: Add citation now
- Campbell, J. L., Hollingsworth, J. R., & Lindberg, L. N. (1991). Governance of the American economy. Cambridge University Press.
Paper not yet in RePEc: Add citation now
- Cardillo, G., Bendinelli, E., & Torluccio, G. (2023). COVID‐19, ESG investing, and the resilience of more sustainable stocks: Evidence from European firms. Business Strategy and the Environment, 32(1), 602–623. https://doi.org/10.1002/BSE.3163.
Paper not yet in RePEc: Add citation now
- Cardoni, A., Kiseleva, E., & Lombardi, R. (2020). A sustainable governance model to prevent corporate corruption: Integrating anticorruption practices, corporate strategy and business processes. Business Strategy and the Environment, 29(3), 1173–1185. https://doi.org/10.1002/BSE.2424.
Paper not yet in RePEc: Add citation now
Chauhan, Y., & Kumar, S. B. (2018). Do investors value the nonfinancial disclosure in emerging markets? Emerging Markets Review, 37, 32–46. https://doi.org/10.1016/J.EMEMAR.2018.05.001.
Chebbi, K., & Ammer, M. A. (2022). Board composition and ESG disclosure in Saudi Arabia: The moderating role of corporate governance reforms. Sustainability, 14(19), 12173. https://doi.org/10.3390/SU141912173.
- Cochran, P. L., & Wood, R. A. (2017). Corporate social responsibility and financial performance. Academy of Management Journal, 27(1), 42–56. https://doi.org/10.5465/255956.
Paper not yet in RePEc: Add citation now
- Cordazzo, M., Bini, L., & Marzo, G. (2020). Does the EU directive on non‐financial information influence the value relevance of ESG disclosure? Italian evidence. Business Strategy and the Environment, 29(8), 3470–3483. https://doi.org/10.1002/BSE.2589.
Paper not yet in RePEc: Add citation now
- Cormier, D., Ledoux, M. J., & Magnan, M. (2011). The informational contribution of social and environmental disclosures for investors. Management Decision, 49(8), 1276–1304. https://doi.org/10.1108/00251741111163124.
Paper not yet in RePEc: Add citation now
Cucari, N., Esposito De Falco, S., & Orlando, B. (2018). Diversity of board of directors and environmental social governance: Evidence from Italian listed companies. Corporate Social Responsibility and Environmental Management, 25(3), 250–266. https://doi.org/10.1002/CSR.1452.
Cunha, F. A. F. d. S., de Oliveira, E. M., Orsato, R. J., Klotzle, M. C., Cyrino Oliveira, F. L., & Caiado, R. G. G. (2020). Can sustainable investments outperform traditional benchmarks? Evidence from global stock markets. Business Strategy and the Environment, 29(2), 682–697. https://doi.org/10.1002/BSE.2397.
- Czerwińska, T., & Kaźmierkiewicz, P. (2015). ESG rating in investment risk analysis of companies listed on the public market in Poland. Economic Notes, 44(2), 211–248. https://doi.org/10.1111/ECNO.12031.
Paper not yet in RePEc: Add citation now
- Dabbebi, A., Lassoued, N., & Khanchel, I. (2022). Peering through the smokescreen: ESG disclosure and CEO personality. Managerial and Decision Economics, 43(7), 3147–3164. https://doi.org/10.1002/MDE.3587.
Paper not yet in RePEc: Add citation now
Daugaard, D. (2020). Emerging new themes in environmental, social and governance investing: A systematic literature review. Accounting and Finance, 60(2), 1501–1530. https://doi.org/10.1111/ACFI.12479.
De Masi, S., Słomka‐Gołębiowska, A., Becagli, C., & Paci, A. (2021). Toward sustainable corporate behavior: The effect of the critical mass of female directors on environmental, social, and governance disclosure. Business Strategy and the Environment, 30(4), 1865–1878. https://doi.org/10.1002/BSE.2721.
- Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2011). Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review, 86(1), 59–100. https://doi.org/10.2308/ACCR.00000005.
Paper not yet in RePEc: Add citation now
- DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147. https://doi.org/10.2307/2095101.
Paper not yet in RePEc: Add citation now
- Ellili, N. O. D. (2020). Environmental, social, and governance disclosure, ownership structure and cost of capital: Evidence from the UAE. Sustainability, 12(18), 7706. https://doi.org/10.3390/SU12187706.
Paper not yet in RePEc: Add citation now
- Ellili, N. O. D. (2022a). Impact of ESG disclosure and financial reporting quality on investment efficiency. Corporate Governance (Bingley), 22(5), 1094–1111. https://doi.org/10.1108/CG-06-2021-0209.
Paper not yet in RePEc: Add citation now
- Ellili, N. O. D. (2022b). Impact of environmental, social and governance disclosure on dividend policy: What is the role of corporate governance? Evidence from an emerging market. Corporate Social Responsibility and Environmental Management, 29(5), 1396–1413. https://doi.org/10.1002/CSR.2277.
Paper not yet in RePEc: Add citation now
- Ellili, N. O. D. (2022c). Bibliometric analysis and systematic review of environmental, social, and governance disclosure papers: Current topics and recommendations for future research. Environmental Research Communications, 4(9), 092001. https://doi.org/10.1088/2515-7620/AC8B67.
Paper not yet in RePEc: Add citation now
- Ellili, N. O. D. (2023). Impact of corporate governance on environmental, social, and governance disclosure: Any difference between financial and non‐financial companies? Corporate Social Responsibility and Environmental Management, 30(2), 858–873. https://doi.org/10.1002/CSR.2393.
Paper not yet in RePEc: Add citation now
- Esty, D. C., & Karpilow, Q. (2019). Harnessing investor interest in sustainability: The next frontier in environmental information regulation. Yale Journal on Regulation, 36, 625–692. https://heinonline.org/HOL/Page?handle=hein.journals/yjor36&id=635&div=&collection=.
Paper not yet in RePEc: Add citation now
- Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman.
Paper not yet in RePEc: Add citation now
Gallucci, C., Santulli, R., & Lagasio, V. (2022). The conceptualization of environmental, social and governance risks in portfolio studies: A systematic literature review. Socio‐Economic Planning Sciences, 84, 101382. https://doi.org/10.1016/J.SEPS.2022.101382.
- Gurol, B., & Lagasio, V. (2023). Women board members' impact on ESG disclosure with environment and social dimensions: Evidence from the European banking sector. Social Responsibility Journal, 19(1), 211–228. https://doi.org/10.1108/SRJ-08-2020-0308.
Paper not yet in RePEc: Add citation now
- Hainmueller, J., & Hiscox, M. J. (2015). Buying green? Field experimental tests of consumer support for environmentalism. SSRN Electronic Journal. https://doi.org/10.2139/SSRN.2062429.
Paper not yet in RePEc: Add citation now
Hammami, A., & Zadeh, M. H. (2020). Audit quality, media coverage, environmental, social, and governance disclosure and firm investment efficiency: Evidence from Canada. International Journal of Accounting and Information Management, 28(1), 45–72. https://doi.org/10.1108/IJAIM-03-2019-0041.
- Ho, V. H. (2022). Modernizing ESG disclosure. University of Illinois Law Review, 1, 277–355. https://illinoislawreview.org/print/vol-2022-no-1/modernizing-esg-disclosure/.
Paper not yet in RePEc: Add citation now
Hoang, K. (2022). Silent but deadly: Political corruption and voluntary ESG disclosure in the United States. Managerial and Decision Economics, 43(7), 2775–2793. https://doi.org/10.1002/MDE.3562.
- Hoang, T.‐H.‐V., Przychodzen, W., Przychodzen, J., & Segbotangni, E. A. (2020). Does it pay to be green? A disaggregated analysis of U.S. firms with green patents. Business Strategy and the Environment, 29(3), 1331–1361. https://doi.org/10.1002/BSE.2437.
Paper not yet in RePEc: Add citation now
Hoque, Z., Covaleski, M. A., & Gooneratne, T. N. (2013). Theoretical triangulation and pluralism in research methods in organizational and accounting research. Accounting, Auditing & Accountability Journal, 26(7), 1170–1198. https://doi.org/10.1108/AAAJ-MAY-2012-01024.
- Huang, D. Z. X. (2021). Environmental, social and governance (ESG) activity and firm performance: A review and consolidation. Accounting and Finance, 61(1), 335–360. https://doi.org/10.1111/ACFI.12569.
Paper not yet in RePEc: Add citation now
Huang, Q., Li, Y., Lin, M., & McBrayer, G. A. (2022). Natural disasters, risk salience, and corporate ESG disclosure. Journal of Corporate Finance, 72, 102152. https://doi.org/10.1016/J.JCORPFIN.2021.102152.
Husted, B. W., & de Sousa‐Filho, J. M. (2019). Board structure and environmental, social, and governance disclosure in Latin America. Journal of Business Research, 102, 220–227. https://doi.org/10.1016/J.JBUSRES.2018.01.017.
Ismail, A. M., & Latiff, I. H. M. (2019). Board diversity and corporate sustainability practices: Evidence on environmental, social and governance (ESG) reporting. International Journal of Financial Research, 10(3), 31–50. https://doi.org/10.5430/IJFR.V10N3P31.
- Jackson, G., & Apostolakou, A. (2009). Corporate social responsibility in Western Europe: An institutional mirror or substitute? Journal of Business Ethics, 94(3), 371–394. https://doi.org/10.1007/S10551-009-0269-8.
Paper not yet in RePEc: Add citation now
- Janah, O. O., & Sassi, H. (2021). The ESG impact on corporate financial performance in developing countries: A systematic literature review. International Journal of Accounting, Finance, Auditing, Management and Economics, 2(6), 391–410. https://doi.org/10.5281/ZENODO.5706449.
Paper not yet in RePEc: Add citation now
- Jensen, M. C., & Meckling, W. H. (2000). Theory of the firm: Managerial behavior, agency costs and ownership structure. In R. I. Tricker (Ed.), Corporate governance. Taylor and Francis. https://doi.org/10.4324/9781315191157.
Paper not yet in RePEc: Add citation now
Jenson, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X.
- Johnson, J., & Holub, M. J. (2003). Questioning organizational legitimacy: The case of U.S. expatriates. Journal of Business Ethics, 47(3), 269–293. https://doi.org/10.1023/A:1026257229939.
Paper not yet in RePEc: Add citation now
- Katmon, N., Mohamad, Z. Z., Norwani, N. M., & Farooque, O. A. (2017). Comprehensive board diversity and quality of corporate social responsibility disclosure: Evidence from an emerging market. Journal of Business Ethics, 157(2), 447–481. https://doi.org/10.1007/S10551-017-3672-6.
Paper not yet in RePEc: Add citation now
- Kengkathran, S. (2018). A literature review on the impact of environmental, social and governance (ESG) disclosure on financial performance of energy companies in ASEAN. Global Business and Management Research: An International Journal, 10(3), 1071–1079.
Paper not yet in RePEc: Add citation now
- Khalid, F., Razzaq, A., Ming, J., & Razi, U. (2022). Firm characteristics, governance mechanisms, and ESG disclosure: How caring about sustainable concerns? Environmental Science and Pollution Research, 29(54), 82064–82077. https://doi.org/10.1007/S11356-022-21489-Z.
Paper not yet in RePEc: Add citation now
- Khan, M. A. (2022). ESG disclosure and firm performance: A bibliometric and meta analysis. Research in International Business and Finance, 61, 101668. https://doi.org/10.1016/J.RIBAF.2022.101668.
Paper not yet in RePEc: Add citation now
- Kim, Y., Li, H., & Li, S. (2014). Corporate social responsibility and stock price crash risk. Journal of Banking & Finance, 43(1), 1–13. https://doi.org/10.1016/J.JBANKFIN.2014.02.013.
Paper not yet in RePEc: Add citation now
- Kochan, C. G., & Nowicki, D. R. (2018). Supply chain resilience: A systematic literature review and typological framework. International Journal of Physical Distribution and Logistics Management, 48(8), 842–865. https://doi.org/10.1108/IJPDLM-02-2017-0099.
Paper not yet in RePEc: Add citation now
- Lagasio, V., & Cucari, N. (2019). Corporate governance and environmental social governance disclosure: A meta‐analytical review. Corporate Social Responsibility and Environmental Management, 26(4), 701–711. https://doi.org/10.1002/CSR.1716.
Paper not yet in RePEc: Add citation now
- Larcker, D. F., Tayan, B., & Watts, E. M. (2022). Seven myths of ESG. European Financial Management, 28(4), 869–882. https://doi.org/10.1111/EUFM.12378.
Paper not yet in RePEc: Add citation now
Lavin, J. F., & Montecinos‐Pearce, A. A. (2021a). ESG reporting: Empirical analysis of the influence of board heterogeneity from an emerging market. Sustainability, 13(6), 3090. https://doi.org/10.3390/SU13063090.
Lavin, J. F., & Montecinos‐Pearce, A. A. (2021b). ESG disclosure in an emerging market: An empirical analysis of the influence of board characteristics and ownership structure. Sustainability, 13(19), 10498. https://doi.org/10.3390/SU131910498.
Li, T. T., Wang, K., Sueyoshi, T., & Wang, D. D. (2021). ESG: Research progress and future prospects. Sustainability, 13(21), 11663. https://doi.org/10.3390/SU132111663.
- Li, Y., Gong, M., Zhang, X. Y., & Koh, L. (2018). The impact of environmental, social, and governance disclosure on firm value: The role of CEO power. The British Accounting Review, 50(1), 60–75. https://doi.org/10.1016/J.BAR.2017.09.007.
Paper not yet in RePEc: Add citation now
- Lokuwaduge, C. S. D. S., & Heenetigala, K. (2017). Integrating environmental, social and governance (ESG) disclosure for a sustainable development: An Australian study. Business Strategy and the Environment, 26(4), 438–450. https://doi.org/10.1002/BSE.1927.
Paper not yet in RePEc: Add citation now
Manita, R., Bruna, M. G., Dang, R., & Houanti, L. (2018). Board gender diversity and ESG disclosure: Evidence from the USA. Journal of Applied Accounting Research, 19(2), 206–224. https://doi.org/10.1108/JAAR-01-2017-0024.
McBrayer, G. A. (2018). Does persistence explain ESG disclosure decisions? Corporate Social Responsibility and Environmental Management, 25(6), 1074–1086. https://doi.org/10.1002/CSR.1521.
- Mengist, W., Soromessa, T., & Legese, G. (2020). Method for conducting systematic literature review and meta‐analysis for environmental science research. MethodsX, 7, 100777. https://doi.org/10.1016/J.MEX.2019.100777.
Paper not yet in RePEc: Add citation now
- Mohammadi, S., Saeidi, H., & Naghshbandi, N. (2021). The impact of board and audit committee characteristics on corporate social responsibility: Evidence from the Iranian Stock Exchange. International Journal of Productivity and Performance Management, 70(8), 2207–2236. https://doi.org/10.1108/IJPPM-10-2019-0506.
Paper not yet in RePEc: Add citation now
Mooneeapen, O., Abhayawansa, S., & Mamode Khan, N. (2022). The influence of the country governance environment on corporate environmental, social and governance (ESG) performance. Sustainability Accounting, Management and Policy Journal, 13(4), 953–985. https://doi.org/10.1108/SAMPJ-07-2021-0298.
Ng, A. C., & Rezaee, Z. (2015). Business sustainability performance and cost of equity capital. Journal of Corporate Finance, 34, 128–149. https://doi.org/10.1016/J.JCORPFIN.2015.08.003.
- Ozcan, I. C. (2019). Determinants of environmental, social, and governance disclosure performance of publicly traded airports. International Journal of Transport Economics, 46(3), 77–92. https://doi.org/10.19272/201906703004.
Paper not yet in RePEc: Add citation now
- Parkinson, J. E. (1993). Corporate power and responsibilities: Issues in the theory of company law. In OUP catalogue. Oxford University Press.
Paper not yet in RePEc: Add citation now
- Petticrew, M. (2001). Systematic reviews from astronomy to zoology: Myths and misconceptions. BMJ, 322(7278), 98–101. https://doi.org/10.1136/BMJ.322.7278.98.
Paper not yet in RePEc: Add citation now
- Post, C., Rahman, N., & Rubow, E. (2011). Green governance: Boards of directors' composition and environmental corporate social responsibility. Business & Society, 50(1), 189–223. https://doi.org/10.1177/0007650310394642.
Paper not yet in RePEc: Add citation now
Puaschunder, J. M. (2019). The history of ethical, environmental, social and governance‐oriented investments as a key to sustainable prosperity in the finance world. In S. Boubaker (Ed.), Corporate social responsibility, ethics and sustainable prosperity (pp. 333–362). World Scientific. https://doi.org/10.1142/9789811206887_0012.
- Pujawan, I. N., & Bah, A. U. (2022). Supply chains under COVID‐19 disruptions: Literature review and research agenda. Supply Chain Forum, 23(1), 81–95. https://doi.org/10.1080/16258312.2021.1932568.
Paper not yet in RePEc: Add citation now
- PwC., & NUS (2022). Sustainability counts: Understanding sustainability reporting requirements across Asia Pacific and insights on the journey to date. PricewaterhouseCoopers. https://www.pwc.com/gx/en/asia-pacific/sustainability-counts.pdf.
Paper not yet in RePEc: Add citation now
Qureshi, M. A., Kirkerud, S., Theresa, K., & Ahsan, T. (2020). The impact of sustainability (environmental, social, and governance) disclosure and board diversity on firm value: The moderating role of industry sensitivity. Business Strategy and the Environment, 29(3), 1199–1214. https://doi.org/10.1002/BSE.2427.
Rahman, R. A., Alsayegh, M. F., Rahman, A., Rashidah, M., & Faisal, A. (2021). Determinants of corporate environment, social and governance (ESG) reporting among Asian firms. Journal of Risk and Financial Management, 14(4), 167. https://doi.org/10.3390/JRFM14040167.
Romolini, A., Fissi, S., & Gori, E. (2014). Scoring CSR reporting in listed companies—Evidence from Italian best practices. Corporate Social Responsibility and Environmental Management, 21(2), 65–81. https://doi.org/10.1002/CSR.1299.
- Roy, A., & Mukherjee, P. (2022). Does national culture influence corporate ESG disclosures? In Evidence from cross‐country study. Vision. https://doi.org/10.1177/09722629221074914.
Paper not yet in RePEc: Add citation now
- Shadlen, M. N., & Kiani, R. (2013). Decision making as a window on cognition. Neuron, 80(3), 791–806. https://doi.org/10.1016/J.NEURON.2013.10.047.
Paper not yet in RePEc: Add citation now
Sharma, P., Panday, P., & Dangwal, R. C. (2020). Determinants of environmental, social and corporate governance (ESG) disclosure: A study of Indian companies. International Journal of Disclosure and Governance, 17(4), 208–217. https://doi.org/10.1057/S41310-020-00085-Y.
- Singh, A., Singh, P., & Shome, S. (2022). ESG–CFP linkages: A review of its antecedents and scope for future research. Indian Journal of Corporate Governance, 15(1), 48–69. https://doi.org/10.1177/09746862221089062.
Paper not yet in RePEc: Add citation now
- Somoza, A. (2023). Voluntary sustainability assurance in small and medium‐sized entities: The role of country origin in Europe. Business Strategy and the Environment, 32(1), 462–483. https://doi.org/10.1002/BSE.3155.
Paper not yet in RePEc: Add citation now
- SSE. (2022). ESG disclosure guidance database. SSE. https://sseinitiative.org/esg-guidance-database/.
Paper not yet in RePEc: Add citation now
- Stevens, P. (2019). Your complete guide to investing with a conscience, a $30 trillion market just getting started. CNBC. https://www.cnbc.com/2019/12/14/your-complete-guide-to-socially-responsible-investing.html.
Paper not yet in RePEc: Add citation now
- Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571–610. https://doi.org/10.5465/AMR.1995.9508080331.
Paper not yet in RePEc: Add citation now
Suttipun, M. (2021). The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies. International Journal of Disclosure and Governance, 18(4), 391–402. https://doi.org/10.1057/s41310-021-00120-6.
- UN. (2004). Who cares wins: Connecting financial markets to a changing world. The United Nations. https://www.unepfi.org/fileadmin/events/2004/stocks/who_cares_wins_global_compact_2004.pdf.
Paper not yet in RePEc: Add citation now
- Velte, P. (2020). Institutional ownership, environmental, social, and governance performance and disclosure—A review on empirical quantitative research. Problems and Perspectives in Management, 18(3), 282–305. https://doi.org/10.21511/PPM.18(3).2020.24.
Paper not yet in RePEc: Add citation now
Velte, P. (2023). Which institutional investors drive corporate sustainability? A systematic literature review. Business Strategy and the Environment, 32(1), 42–71. https://doi.org/10.1002/BSE.3117.
- Wan Mohammad, W. M., Zaini, R., & Kassim, A. A. M. (2023). Women on boards, firms' competitive advantage and its effect on ESG disclosure in Malaysia. Social Responsibility Journal, 19(5), 930–948. https://doi.org/10.1108/SRJ-04-2021-0151.
Paper not yet in RePEc: Add citation now
- Wasiuzzaman, S., & Wan Mohammad, W. M. (2020). Board gender diversity and transparency of environmental, social and governance disclosure: Evidence from Malaysia. Managerial and Decision Economics, 41(1), 145–156. https://doi.org/10.1002/MDE.3099.
Paper not yet in RePEc: Add citation now
Weber, O. (2014). Environmental, social and governance reporting in China. Business Strategy and the Environment, 23(5), 303–317. https://doi.org/10.1002/BSE.1785.
- Xie, J., Nozawa, W., Yagi, M., Fujii, H., & Managi, S. (2019). Do environmental, social, and governance activities improve corporate financial performance? Business Strategy and the Environment, 28(2), 286–300. https://doi.org/10.1002/BSE.2224.
Paper not yet in RePEc: Add citation now
- Yu, E. P. Y., & van Luu, B. (2021). International variations in esg disclosure—Do cross‐listed companies care more? International Review of Financial Analysis, 75, 101731. https://doi.org/10.1016/J.IRFA.2021.101731.
Paper not yet in RePEc: Add citation now
- Yu, E. P. Y., Guo, C. Q., & van Luu, B. (2018). Environmental, social and governance transparency and firm value. Business Strategy and the Environment, 27(7), 987–1004. https://doi.org/10.1002/BSE.2047.
Paper not yet in RePEc: Add citation now
- Zahller, K. A., Arnold, V., & Roberts, R. W. (2015). Using CSR disclosure quality to develop social resilience to exogenous shocks: A test of investor perceptions. Behavioral Research in Accounting, 27(2), 155–177. https://doi.org/10.2308/BRIA-51118.
Paper not yet in RePEc: Add citation now