create a website

Climate change disclosure and evolving institutional investor salience: Roles of the Principles for Responsible Investment. (2024). Azuma, Kentaro ; Higashida, Akira.
In: Business Strategy and the Environment.
RePEc:bla:bstrat:v:33:y:2024:i:4:p:3669-3686.

Full description at Econpapers || Download paper

Cited: 0

Citations received by this document

Cites: 119

References cited by this document

Cocites: 35

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

    This document has not been cited yet.

References

References cited by this document

  1. Alda, M. (2021). The environmental, social, and governance (ESG) dimension of firms in which social responsible investment (SRI) and conventional pension funds invest: The mainstream SRI and the ESG inclusion. Journal of Cleaner Production, 298, 126812–126812.
    Paper not yet in RePEc: Add citation now
  2. 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.

  3. Amir, A. Z., & Serafeim, G. (2018). Why and how investors use ESG information: Evidence from a global survey. Financial Analysts Journal, 74(3), 87–103.
    Paper not yet in RePEc: Add citation now
  4. Ashforth, B. E., & Gibbs, B. W. (1990). The double‐edge of organizational legitimation. Organization Science, 1(2), 177–194.

  5. Bai, Z., Sakaue, M., & Takeda, F. (2014). The impact of XBRL adoption on the information environment: Evidence from Japan. The Japanese Accounting Review, 4(2014), 49–74.
    Paper not yet in RePEc: Add citation now
  6. Bauckloh, T., Schaltegger, S., Utz, S., Zeile, S., & Zwergel, B. (2021). Active first movers vs. late free‐riders? An empirical analysis of UN PRI signatories' commitment. Journal of Business Ethics, 1, 1–35.
    Paper not yet in RePEc: Add citation now
  7. Ben‐Amar, W., & McIlkenny, P. (2015). Board effectiveness and the voluntary disclosure of climate change information. Business Strategy and the Environment, 24(8), 704–719.

  8. Benlemlih, M., Arif, M., & Nadeem, M. (2023). Institutional ownership and greenhouse gas emissions: A comparative study of the UK and the USA. British Journal of Management, 34(2), 623–647.

  9. Berndt, E. R., Hall, B. H., Hall, R. E., & Hausman, J. A. (1974). Estimation and inference in nonlinear structural models, Annals of economic and social measurement, volume 3, number 4: NBER, pp. 653–665.
    Paper not yet in RePEc: Add citation now
  10. Bernstein, S. (2004). Legitimacy in global environmental governance. Journal of International Law & International Relations, 1, 139.
    Paper not yet in RePEc: Add citation now
  11. Brandon, R. G., Glossner, S., Krueger, P., Matos, P., & Steffen, T. (2022). Do responsible investors invest responsibly? Osmosis Investment Management ECGI Working Paper Series in Finance. (Tech. Rep. No. February): European Corporate Governance Institute.
    Paper not yet in RePEc: Add citation now
  12. Bui, B., Houqe, M. N., & Zaman, M. (2020). Climate governance effects on carbon disclosure and performance. The British Accounting Review, 52(2), 100880.

  13. Calza, F., Profumo, G., & Tutore, I. (2014). Corporate ownership and environmental proactivity. Business Strategy and the Environment, 25(6), 369–389.
    Paper not yet in RePEc: Add citation now
  14. Cannon, J. N., Ling, Z., Wang, Q., & Watanabe, O. V. (2020). 10‐K disclosure of corporate social responsibility and firms' competitive advantages. European Accounting Review, 29(1), 85–113.
    Paper not yet in RePEc: Add citation now
  15. Chen, T., Dong, H., & Lin, C. (2020). Institutional shareholders and corporate social responsibility. Journal of Financial Economics, 135(2), 483–504.

  16. Cho, C. H., & Patten, D. M. (2007). The role of environmental disclosures as tools of legitimacy: A research note. Accounting, Organizations and Society, 32(7‐8), 639–647.

  17. Cho, C. H., Roberts, R. W., & Patten, D. M. (2010). The language of US corporate environmental disclosure. Accounting, Organizations and Society, 35(4), 431–443.

  18. Clark, G. L., McGill, S., Saito, Y., & Viehs, M. (2015). Institutional shareholder engagement with Japanese firms. Annals in Social Responsibility, 1(1), 30–56.
    Paper not yet in RePEc: Add citation now
  19. Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4‐5), 303–327.

  20. Coffey, B. S., & Fryxell, G. E. (1991). Institutional ownership of stock and dimensions of corporate social performance: An empirical examination. Journal of Business Ethics, 10(6), 437–444.
    Paper not yet in RePEc: Add citation now
  21. Comyns, B., & Figge, F. (2015). Greenhouse gas reporting quality in the oil and gas industry: A longitudinal study using the typology of “search”, “experience” and “credence” information. Accounting, Auditing and Accountability Journal, 28(3), 403–433.
    Paper not yet in RePEc: Add citation now
  22. Cong, Y., Freedman, M., & Park, J. D. (2020). Mandated greenhouse gas emissions and required SEC climate change disclosures. Journal of Cleaner Production, 247, 119111.
    Paper not yet in RePEc: Add citation now
  23. Cotter, J., & Najah, M. M. (2012). Institutional investor influence on global climate change disclosure practices. Australian Journal of Management, 37(2), 169–187.
    Paper not yet in RePEc: Add citation now
  24. Cox, P., Brammer, S., & Millington, A. (2004). An empirical examination of institutional investor preferences for corporate social performance. Journal of Business Ethics, 52(1), 27–43.
    Paper not yet in RePEc: Add citation now
  25. Darnall, N., Ji, H., & Vázquez‐Brust, D. A. (2018). Third‐party certification, sponsorship, and consumers' ecolabel use. Journal of Business Ethics, 150(4), 953–969.
    Paper not yet in RePEc: Add citation now
  26. David, P., Bloom, M., & Hillman, A. J. (2007). Investor activism, managerial responsiveness, and corporate social performance. Strategic Management Journal, 28(1), 91–100.

  27. Dawkins, C., & Fraas, J. W. (2011). Coming clean: The impact of environmental performance and visibility on corporate climate change disclosure. Journal of Business Ethics, 100(2), 303–322.

  28. Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosures—A theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282–311.
    Paper not yet in RePEc: Add citation now
  29. Deegan, C. (2011). Financial accounting theory: European edition: McGraw Hill.
    Paper not yet in RePEc: Add citation now
  30. Delmas, M. A., & Montes‐Sancho, M. J. (2010). Voluntary agreements to improve environmental quality: Symbolic and substantive cooperation. Strategic Management Journal, 31(6), 575–601.

  31. Depoers, F., Jeanjean, T., & Jérôme, T. (2016). Voluntary disclosure of greenhouse gas emissions: Contrasting the carbon disclosure project and corporate reports. Journal of Business Ethics, 134(3), 445–461.

  32. Doh, J. P., Howton, S. D., Howton, S. W., & Siegel, D. S. (2010). Does the market respond to an endorsement of social responsibility? The role of institutions, information, and legitimacy. Journal of Management, 36(6), 1461–1485.
    Paper not yet in RePEc: Add citation now
  33. Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. Pacific Sociological Review, 18(1), 122–136.
    Paper not yet in RePEc: Add citation now
  34. Ducassy, I., & Montandrau, S. (2015). Corporate social performance, ownership structure, and corporate governance in France. Research in International Business and Finance, 34, 383–396.

  35. Dyck, A., Lins, K. V., Roth, L., & Wagner, H. F. (2019). Do institutional investors drive corporate social responsibility? International evidence. Journal of Financial Economics, 131(3), 693–714.

  36. Eesley, C., & Lenox, M. J. (2006). Firm responses to secondary stakeholder action. Strategic Management Journal, 27(8), 765–781.
    Paper not yet in RePEc: Add citation now
  37. Etzioni, A. (1964). Modern organizations, Foundations of modern sociology series. Prentice‐Hall.
    Paper not yet in RePEc: Add citation now
  38. Flammer, C. (2013). Corporate social responsibility and shareholder reaction: The environmental awareness of investors. Academy of Management journal, 56(3), 758–781.
    Paper not yet in RePEc: Add citation now
  39. Flammer, C., Toffel, M. W., & Viswanathan, K. (2021). Shareholder activism and firms' voluntary disclosure of climate change risks. Strategic Management Journal, 42(10), 1850–1879.
    Paper not yet in RePEc: Add citation now
  40. Freedman, M., & Jaggi, B. (2005). Global warming, commitment to the kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. The International Journal of Accounting, 40(3), 215–232.

  41. Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman.
    Paper not yet in RePEc: Add citation now
  42. Gao, K., Shen, H., Gao, X., & Chan, K. C. (2019). The power of sharing: Evidence from institutional investor cross‐ownership and corporate innovation. International Review of Economics & Finance, 63, 284–296.

  43. García‐Sánchez, I.‐M., Aibar‐Guzmán, B., & Aibar‐Guzmán, C. (2022). What sustainability assurance services do institutional investors demand and what value do they give them? Sustainability Accounting, Management and Policy Journal, 13(1), 152–194.
    Paper not yet in RePEc: Add citation now
  44. García‐Sánchez, I.‐M., Aibar‐Guzmán, C., & Aibar‐Guzmán, B. (2020). The effect of institutional ownership and ownership dispersion on eco‐innovation. Technological Forecasting and Social Change, 158, 120173.
    Paper not yet in RePEc: Add citation now
  45. Garcia‐Sanchez, I.‐M., Rodriguez‐Ariza, L., Aibar‐Guzman, B., & Aibar‐Guzman, C. (2020). Do institutional investors drive corporate transparency regarding business contribution to the sustainable development goals? Business Strategy and the Environment, 29(5), 2019–2036.

  46. Giannarakis, G., Zafeiriou, E., & Sariannidis, N. (2017). The impact of carbon performance on climate change disclosure. Business Strategy and the Environment, 26(8), 1078–1094.

  47. Gifford, E. J. M. (2010). Effective shareholder engagement: The factors that contribute to shareholder salience. Journal of Business Ethics, 92(SUPPL 1), 79–97.

  48. Gond, J.‐P., & Piani, V. (2013). Enabling institutional investors' collective action: The role of the Principles for Responsible Investment Initiative. Business & Society, 52(1), 64–104.
    Paper not yet in RePEc: Add citation now
  49. Graves, S. B., & Waddock, S. A. (1994). Institutional owners and corporate social performance. The Academy of Management Journal, 37(4), 1034–1046.
    Paper not yet in RePEc: Add citation now
  50. Gray, R., Kouhy, R., & Lavers, S. (1995a). Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47–77.
    Paper not yet in RePEc: Add citation now
  51. Greene, W., Han, C., & Schmidt, P. (2002). The bias of the fixed effects estimator in nonlinear models. Unpublished Manuscript, Stern School of Business, NYU, 29, 2002.
    Paper not yet in RePEc: Add citation now
  52. Haigh, N., & Griffiths, A. (2009). The natural environment as a primary stakeholder: The case of climate change. Business Strategy and the Environment, 18(6), 347–359.

  53. Henningsen, A. (2022). censreg: Censored regression (tobit) models. https://CRAN.R-project.org/package=censReg. R package version 0.5‐36.
    Paper not yet in RePEc: Add citation now
  54. Hirschman, A. O. (1970). Exit, voice, and loyalty: Responses to decline in firms, organizations, and states (Vol. 25). Harvard University Press.
    Paper not yet in RePEc: Add citation now
  55. Hsueh, L. (2019). Opening up the firm: What explains participation and effort in voluntary carbon disclosure by global businesses? An analysis of internal firm factors and dynamics. Business Strategy and the Environment, 28(7), 1302–1322.

  56. Hummel, K., Mittelbach‐Hörmanseder, S., Cho, C. H., & Matten, D. (2022). Corporate social responsibility disclosure: A topic‐based approach. Accounting and Business Research, 1–38. https://doi.org/10.1080/00014788.2022.2071199.

  57. IPCC (2022). Climate change 2022: Impacts, adaptation, and vulnerability, Contribution of Working Group II to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change [H.‐O. Pörtner, D.C. Roberts, M. Tignor, E.S. Poloczanska, K. Mintenbeck, A. Alegía, M. Craig, S. Langsdorf, S. Löschke, V. Möller, A. Okem, B. Rama]: Cambridge University Press.
    Paper not yet in RePEc: Add citation now
  58. Jaggi, B., Allini, A., Macchioni, R., & Zagaria, C. (2018). The factors motivating voluntary disclosure of carbon information: Evidence based on Italian listed companies. Organization & Environment, 31(2), 178–202.
    Paper not yet in RePEc: Add citation now
  59. Johnson, R. A., & Greening, D. W. (1999). The effects of corporate governance and institutional ownership types on corporate social performance. The Academy of Management Journal, 42(5), 564–576.
    Paper not yet in RePEc: Add citation now
  60. Joos, H. C. (2019). Influences on managerial perceptions of stakeholder salience: two decades of research in review. Management Review Quarterly, 69(1), 3–37.

  61. Jung, M. J., Naughton, J. P., Tahoun, A., & Wang, C. (2018). Do firms strategically disseminate? Evidence from corporate use of social media. The Accounting Review, 93(4), 225–252.
    Paper not yet in RePEc: Add citation now
  62. Kolk, A., Levy, D., & Pinkse, J. (2008). Corporate responses in an emerging climate regime: The institutionalization and commensuration of carbon disclosure. European Accounting Review, 17(4), 719–745.

  63. Krippendorff, K. (2019). Content analysis: An introduction to its methodology (4th edition). SAGE Publications, Inc.
    Paper not yet in RePEc: Add citation now
  64. Krueger, P., Sautner, Z., & Starks, L. T. (2020). The importance of climate risks for institutional investors. The Review of Financial Studies, 33(3), 1067–1111.

  65. Kudo, T., Yamamoto, K., & Matsumoto, Y. (2004). Applying conditional random fields to Japanese morphological analysis. IPSJ SIG Notes, 161, 89–96.
    Paper not yet in RePEc: Add citation now
  66. Landrum, N. E., & Ohsowski, B. (2017). Identifying worldviews on corporate sustainability: A content analysis of corporate sustainability reports. Business Strategy and the Environment, 27(1), 128–151.
    Paper not yet in RePEc: Add citation now
  67. Li, D., Huang, M., Ren, S., Chen, X., & Ning, L. (2018). Environmental legitimacy, green innovation, and corporate carbon disclosure: Evidence from cdp china 100. Journal of Business Ethics, 150, 1089–1104.

  68. Li, F. (2010). Textual analysis of corporate disclosures: A survey of the literature. Journal of Accounting Literature, 29(1), 143–165.
    Paper not yet in RePEc: Add citation now
  69. Li, F., Lundholm, R., & Minnis, M. (2013). A measure of competition based on 10‐k filings. Journal of Accounting Research, 51(2), 399–436.
    Paper not yet in RePEc: Add citation now
  70. Li, W., & Lu, X. (2016). Institutional interest, ownership type, and environmental capital expenditures: Evidence from the most polluting Chinese listed firms. Journal of Business Ethics, 138(3), 459–476.

  71. Liao, L., Luo, L., & Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. British Accounting Review, 47(4), 409–424.

  72. Liesen, A., Hoepner, A. G., Patten, D. M., & Figge, F. (2015). Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. Accounting, Auditing & Accountability Journal, 28(7), 1047–1074.

  73. Luo, L., & Tang, Q. (2014). Does voluntary carbon disclosure reflect underlying carbon performance?. Journal of Contemporary Accounting and Economics, 10(3), 191–205.

  74. Mahajan, R., Lim, W. M., Sareen, M., Kumar, S., & Panwar, R. (2023). Stakeholder theory. Journal of Business Research, 166, 114104.
    Paper not yet in RePEc: Add citation now
  75. Majoch, A. A. A., Hoepner, A. G. F., & Hebb, T. (2017). Sources of stakeholder salience in the responsible investment movement: Why do investors sign the Principles for Responsible Investment? Journal of Business Ethics, 140(4), 723–741.
    Paper not yet in RePEc: Add citation now
  76. Majoch, A. A., Gifford, E. J. M., & Hoepner, A. ndreasG. F. (2012). Active ownership and ESG performance. In Jones, S., & Ratnatunga, J. (Eds.), Contemporary issues in sustainability accounting, assurance and reporting: Emerald Group Publishing Bingley, UK, pp. 115–138.
    Paper not yet in RePEc: Add citation now
  77. Matthies, B., & Coners, A. (2015). Computer‐aided text analysis of corporate disclosures‐demonstration and evaluation of two approaches. The International Journal of Digital Accounting Research, 15(21), 69–98.
    Paper not yet in RePEc: Add citation now
  78. Mattingly, E. S., & Westover, J. H. (2015). Enacting change through borrowed legitimacy: An institutional perspective. International Journal of Organizational Analysis, 23(4), 637–651.
    Paper not yet in RePEc: Add citation now
  79. McNulty, T., & Nordberg, D. (2016). Ownership, activism and engagement: Institutional investors as active owners. Corporate Governance: An International Review, 24(3), 346–358.
    Paper not yet in RePEc: Add citation now
  80. Michelon, G., & Rodrigue, M. (2015). Demand for CSR: Insights from shareholder proposals. Social and Environmental Accountability Journal, 35(3), 157–175.

  81. Michelon, G., Rodrigue, M., & Trevisan, E. (2020). The marketization of a social movement: Activists, shareholders and CSR disclosure. Accounting, Organizations and Society, 80, 101074.

  82. Mittelbach‐Hörmanseder, S., Hummel, K., & Rammerstorfer, M. (2021). The information content of corporate social responsibility disclosure in Europe: An institutional perspective. European Accounting Review, 30(2), 309–348.

  83. Mizuno, M. (2010). Institutional investors, corporate governance and firm performance in Japan. Pacific Economic Review, 15(5), 653–665.

  84. Motta, E. M., & Uchida, K. (2018). Institutional investors, corporate social responsibility, and stock price performance. Journal of the Japanese and International Economies, 47, 91–102.

  85. Neubaum, D. O., & Zahra, S. A. (2006). Institutional ownership and corporate social performance: The moderating effects of investment horizon, activism, and coordination. Journal of Management, 32, 108–131.
    Paper not yet in RePEc: Add citation now
  86. Nishitani, K., & Kokubu, K. (2012). Why does the reduction of greenhouse gas emissions enhance firm value? The case of Japanese manufacturing firms. Business Strategy and the Environment, 21(8), 517–529.

  87. O'Dwyer, B., & Unerman, J. (2020). Shifting the focus of sustainability accounting from impacts to risks and dependencies: Researching the transformative potential of TCFD reporting. Accounting, Auditing and Accountability Journal, 33(5), 1113–1141.

  88. O'Rourke, A. (2003). A new politics of engagement: Shareholder activism for corporate social responsibility. Business Strategy and the Environment, 12(4), 227–239.
    Paper not yet in RePEc: Add citation now
  89. Patten, D. M. (2002). The relation between environmental performance and environmental disclosure: A research note. Accounting, Organizations and Society, 27(8), 763–773.

  90. Perez‐Batres, L. A., Doh, J. P., Miller, V. V., & Pisani, M. J. (2012). Stakeholder pressures as determinants of CSR strategic choice: Why do firms choose symbolic versus substantive self‐regulatory codes of conduct?. Journal of Business Ethics, 110(2), 157–172.

  91. Peters, G. F., & Romi, A. M. (2014). Does the voluntary adoption of corporate governance mechanisms improve environmental risk disclosures? Evidence from greenhouse gas emission accounting. Journal of Business Ethics, 125(4), 637–666.

  92. Pfeifer, S., & Sullivan, R. (2008). Public policy, institutional investors and climate change: A UK case‐study. Climatic Change, 89(3‐4), 245–262.
    Paper not yet in RePEc: Add citation now
  93. Prado‐Lorenzo, J. M., Rodríguez‐Domínguez, L., Gallego‐Álvarez, I., & García‐Sánchez, I. M. (2009). Factors influencing the disclosure of greenhouse gas emissions in companies world‐wide. Management Decision, 47(7), 1133–1157.
    Paper not yet in RePEc: Add citation now
  94. Rankin, M., Windsor, C., & Wahyuni, D. (2011). An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system: Australian evidence. Accounting, Auditing and Accountability Journal, 24(8), 1037–1070 English.
    Paper not yet in RePEc: Add citation now
  95. Reid, E. M., & Toffel, M. W. (2009). Responding to public and private politics: Corporate disclosure of climate change strategies. Strategic Management Journal, 30(11), 1157–1178.

  96. Richards, M., Zellweger, T., & Gond, J.‐P. (2017). Maintaining moral legitimacy through worlds and words: an explanation of firms' investment in sustainability certification. Journal of Management Studies, 54(5), 676–710.

  97. Riffe, D., Lacy, S., & Fico, F. (2014). Analyzing media messages: Using quantitative content analysis in research (Third edition.)., Routledge communication series: Routledge/Taylor & Francis Group.
    Paper not yet in RePEc: Add citation now
  98. Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595–612.

  99. Saito, Y. (2012). Corporate governance and active engagement in Japan: Transformation in the face of incremental shareholder value?. Journal of Sustainable Finance & Investment, 2(3‐4), 179–197.

  100. Saka, C., & Oshika, T. (2014). Disclosure effects, carbon emissions and corporate value. Sustainability Accounting, Management and Policy Journal, 5(1), 22–45.

  101. Salancik, G. R., & Pfeffer, J. (1974). The bases and use of power in organizational decision making: The case of a university. Administrative Science Quarterly, 19(4), 453–473.
    Paper not yet in RePEc: Add citation now
  102. Seele, P., & Gatti, L. (2017). Greenwashing revisited: In search of a typology and accusation‐based definition incorporating legitimacy strategies. Business Strategy and the Environment, 26(2), 239–252.

  103. Sievänen, R., Sumelius, J., Islam, K. M. Z., & Sell, M. (2013). From struggle in responsible investment to potential to improve global environmental governance through UN PRI. International Environmental Agreements: Politics, Law and Economics, 13(2), 197–217.
    Paper not yet in RePEc: Add citation now
  104. Solomon, A., Solomon, J., & Suto, M. (2004). Can the UK experience provide lessons for the evolution of SRI in Japan? Corporate Governance: An International Review, 12(4), 552–566.

  105. Solomon, J. F., Solomon, A., Norton, S. D., & Joseph, N. L. (2011). Private climate change reporting: An emerging discourse of risk and opportunity? Accounting, Auditing and Accountability Journal, 24(8), 1119–1148 English.

  106. Stanny, E., & Ely, K. (2008). Corporate environmental disclosures about the effects of climate change. Corporate Social Responsibility and Environmental Management, 15, 338–348.

  107. Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571–610.
    Paper not yet in RePEc: Add citation now
  108. Suto, M., & Toshino, M. (2005). Behavioural biases of Japanese institutional investors: Fund management and corporate governance. Corporate Governance: An International Review, 13(4), 466–477.

  109. Tauringana, V., & Chithambo, L. (2015). The effect of DEFRA guidance on greenhouse gas disclosure. British Accounting Review, 47(4), 425–444.

  110. Tseng, Y.‐H., Lin, C.‐J., & Lin, Y.‐I. (2007). Text mining techniques for patent analysis. Information processing & management, 43(5), 1216–1247.
    Paper not yet in RePEc: Add citation now
  111. Ueda, R. (2015). How is corporate governance in Japan changing?: Developments in listed companies and roles of institutional investors. OECD.

  112. Ullmann, A. A. (1985). Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of US firms. Academy of Management Review, 10(3), 540–557.
    Paper not yet in RePEc: Add citation now
  113. Velte, P. (2022). Which institutional investors drive corporate sustainability? A systematic literature review. Business Strategy and the Environment, 32(1), 42–71.
    Paper not yet in RePEc: Add citation now
  114. Verrecchia, R. E. (1983). Discretionary disclosure. Journal of Accounting and Economics, 5, 179–194.

  115. Wagemans, F. A., Van Koppen, C., & Mol, A. P. (2018). Engagement on ESG issues by Dutch pension funds: Is it reaching its full potential?. Journal of Sustainable Finance & Investment, 8(4), 301–322.

  116. Wahba, H. (2010). How do institutional shareholders manipulate corporate environmental strategy to protect their equity value? A study of the adoption of ISO 14001 by Egyptian firms. Business Strategy and the Environment, 19(8), 495–511.

  117. Weber, J., & Marley, K. A. (2012). In search of stakeholder salience: Exploring corporate social and sustainability reports. Business and Society, 51(4), 626–649.
    Paper not yet in RePEc: Add citation now
  118. Wooldridge, J. (2008). Introductory econometrics: A modern approach (with economic applications, data sets, student solutions manual printed access card). South‐Western College Pub.
    Paper not yet in RePEc: Add citation now
  119. Yunus, S., Elijido‐Ten, E. O., & Abhayawansa, S. (2020). Impact of stakeholder pressure on the adoption of carbon management strategies: Evidence from Australia. Sustainability Accounting, Management and Policy Journal, 11(7), 1189–1212.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. Supplier–buyer (in)congruence in environmental management accounting for sustainable development in the context of Japan. (2025). Zhang, Qingyu ; Li, XI ; Katsumata, Sotaro ; Zeng, Yanqin.
    In: Sustainable Development.
    RePEc:wly:sustdv:v:33:y:2025:i:1:p:84-99.

    Full description at Econpapers || Download paper

  2. Overcoming the ESG Voids at Home: Supplier ESG Performance and the Internationalization of Emerging Market Multinational Enterprises. (2025). Chen, Yilan ; Yu, Pei ; Zhao, Yumiao.
    In: Management International Review.
    RePEc:spr:manint:v:65:y:2025:i:2:d:10.1007_s11575-025-00573-9.

    Full description at Econpapers || Download paper

  3. Institutional Ownership and Climate-Related Disclosures in Malaysia: The Moderating Role of Sustainability Committees. (2025). Gamer, Shadia Daoud ; Elhadi, Abubkr Ahmed ; Agib, Bashir Bakri ; Abdalla, Aida Osman ; Babiker, Iman ; Adam, Abbas Abdelrahman ; Mousa, Heba Mousa.
    In: Sustainability.
    RePEc:gam:jsusta:v:17:y:2025:i:14:p:6528-:d:1703243.

    Full description at Econpapers || Download paper

  4. ESG reactions to fintech: The role of cross-border capital flows. (2025). Ren, Yi-Shuai ; Liu, Xukang ; Ma, Chao-Qun.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:76:y:2025:i:c:s027553192500090x.

    Full description at Econpapers || Download paper

  5. Capitalizing on risk: How corporate financial flexibility, investment efficiency, and institutional ownership shape risk-taking dynamics. (2025). Hunjra, Ahmed ; Bagh, Tanveer ; Ntim, Collins G ; Naseer, Mirza Muhammad.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:99:y:2025:i:c:s105905602500231x.

    Full description at Econpapers || Download paper

  6. Can green investors improve the quality of corporate environmental information disclosure?. (2025). Cheng, Huifang ; Cao, AN ; Hong, Chenxiang ; Liu, Dengao ; Wang, Mengying.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:98:y:2025:i:c:s1059056025000644.

    Full description at Econpapers || Download paper

  7. Mutual scrutiny and information exchange: Uncovering R&D Partners’ impact on ESG performance in the biopharmaceutical industry. (2025). Zheng, Qinqin ; Hu, Yahan.
    In: Journal of Business Research.
    RePEc:eee:jbrese:v:195:y:2025:i:c:s0148296325002310.

    Full description at Econpapers || Download paper

  8. The impact of institutional investors’ ESG concerns on corporate ESG disclosure: Evidence from site visits. (2025). Huang, Jun ; Li, Yun ; Han, Feifei.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325002211.

    Full description at Econpapers || Download paper

  9. A literature review on corporate governance and ESG research: Emerging trends and future directions. (2025). Arduino, Francesca Romana ; Buchetti, Bruno ; Perdichizzi, Salvatore.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:97:y:2025:i:c:s1057521924006914.

    Full description at Econpapers || Download paper

  10. How environmental regulation policies affect corporate ESG ratings: Latecomer advantage in Chinas digital economy. (2025). Tu, Wei ; Bian, Zhaian ; Song, Yinghao ; He, Juan.
    In: Energy Economics.
    RePEc:eee:eneeco:v:144:y:2025:i:c:s0140988325001604.

    Full description at Econpapers || Download paper

  11. Can the green experience of CEO improve ESG performance in heavy polluting companies? Evidence from China. (2024). Deng, Mingjun ; Tang, Hao ; Luo, Wenbing.
    In: Managerial and Decision Economics.
    RePEc:wly:mgtdec:v:45:y:2024:i:4:p:2373-2392.

    Full description at Econpapers || Download paper

  12. Mapping the landscape of environmental, social and governance research: A bibliometric analysis. (2024). Sahu, Antarjyami ; Pahi, Debasis ; Dwibedi, Pruthiranjan.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:31:y:2024:i:5:p:3745-3767.

    Full description at Econpapers || Download paper

  13. Differentiation strategies and firms environmental, social and governance: The different moderating effects of historical and social performance shortfalls. (2024). Zhong, XI ; Zeng, Ping ; Ren, GE.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:31:y:2024:i:1:p:719-740.

    Full description at Econpapers || Download paper

  14. Corporate Social Responsibility, Ownership Structure, and Firm Investment Efficiency: Evidence from the Saudi Stock Market. (2024). Hammoud, Rayed Obaid ; Qasem, Ameen ; Al-Qadasi, Adel Ali.
    In: Sustainability.
    RePEc:gam:jsusta:v:16:y:2024:i:15:p:6584-:d:1447721.

    Full description at Econpapers || Download paper

  15. The Effect of ESG Performance on Bank Liquidity Risk. (2024). Xie, Jifei ; Liu, Jiaze.
    In: Sustainability.
    RePEc:gam:jsusta:v:16:y:2024:i:12:p:4927-:d:1411346.

    Full description at Econpapers || Download paper

  16. Effectiveness University-Based Special Purpose Entities in the Context of Stakeholder Relationship Management Including Value Creation for Stakeholders. (2024). Pachciarek, Hubert ; Szarek, Malwina.
    In: European Research Studies Journal.
    RePEc:ers:journl:v:xxvii:y:2024:i:speciala:p:877-893.

    Full description at Econpapers || Download paper

  17. Institutional investors ownership concentration and its effect on disclosure and transparency of United Nations sustainable development goals. (2024). Bresciani, Stefano ; Nirino, Niccolo ; Jabeen, Fauzia ; Giordino, Daniele.
    In: Technological Forecasting and Social Change.
    RePEc:eee:tefoso:v:200:y:2024:i:c:s004016252300817x.

    Full description at Econpapers || Download paper

  18. Does mutual fund ownership increase corporate environmental spending?. (2024). Zhang, Yifei ; Wang, Yang ; Ashton, John.
    In: Journal of Business Research.
    RePEc:eee:jbrese:v:184:y:2024:i:c:s0148296324003825.

    Full description at Econpapers || Download paper

  19. The role of ESG scores in ESG fund performance and institutional investor selection. (2024). Li, Yuanheng ; Zhang, Yicheng ; Liang, Jinma.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:65:y:2024:i:c:s154461232400583x.

    Full description at Econpapers || Download paper

  20. The veil of secrecy: Family firms’ approach to ESG transparency and the role of institutional investors. (2024). Harasheh, Murad ; Arduino, Francesca Romana ; Buchetti, Bruno.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:62:y:2024:i:pb:s1544612324002733.

    Full description at Econpapers || Download paper

  21. External guarantees and ESG performance in China: Resource constraints or impression management?. (2024). Wei, LI ; Xu, Chengying ; Song, Yunling.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:96:y:2024:i:pb:s105752192400694x.

    Full description at Econpapers || Download paper

  22. Investor attention and corporate financialization: Evidence from internet search volume. (2024). Shen, Zhonghua ; Fang, Xusheng ; Ju, Chunhua.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005088.

    Full description at Econpapers || Download paper

  23. Environmental regulatory system reform and corporate ESG ratings: Evidence from China. (2024). Chen, QI ; Li, Menghan.
    In: Economic Modelling.
    RePEc:eee:ecmode:v:135:y:2024:i:c:s026499932400066x.

    Full description at Econpapers || Download paper

  24. How antitrust enforcement affects corporate ESG performance? Evidence from merger review cases in China. (2024). Yi, Fang ; Xu, Jingxuan ; Cao, Chenru.
    In: Economic Analysis and Policy.
    RePEc:eee:ecanpo:v:84:y:2024:i:c:p:1730-1746.

    Full description at Econpapers || Download paper

  25. Climate change disclosure and evolving institutional investor salience: Roles of the Principles for Responsible Investment. (2024). Azuma, Kentaro ; Higashida, Akira.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:33:y:2024:i:4:p:3669-3686.

    Full description at Econpapers || Download paper

  26. Determinants of environmental, social, and governance disclosure: A systematic literature review. (2024). Chong, Richard Yeaw.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:33:y:2024:i:3:p:2314-2330.

    Full description at Econpapers || Download paper

  27. Is biodiversity disclosure emerging as a key topic on the agenda of institutional investors?. (2024). Ali, Rizwan ; Ur, Ramiz ; Garciasanchez, Isabelmaria ; Aibarguzman, Beatriz.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:33:y:2024:i:3:p:2116-2142.

    Full description at Econpapers || Download paper

  28. Is it just for shareholders or for all stakeholders? Evidence based on carbon emissions and cash dividends from China. (2024). Li, Mingsheng ; Wang, Yizhen ; Liu, Desheng.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:64:y:2024:i:4:p:4069-4094.

    Full description at Econpapers || Download paper

  29. State-Owned Equity Participation and Corporations’ ESG Performance in China: The Mediating Role of Top Management Incentives. (2023). Qian, Ting ; Yang, Caoyuan.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:15:p:11507-:d:1202151.

    Full description at Econpapers || Download paper

  30. Exploring the nexus between ESG disclosure and corporate sustainable growth: Moderating role of media attention. (2023). Liu, Zuankuo ; Chai, Shanglei ; Ji, Qiang ; Cao, Mengjun.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:58:y:2023:i:pc:s1544612323008917.

    Full description at Econpapers || Download paper

  31. Can environmental disclosure improve price efficiency? The perspective of price delay. (2023). Yang, Yongliang ; Zhang, Jitao.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:52:y:2023:i:c:s1544612322007322.

    Full description at Econpapers || Download paper

  32. Socially responsible investing: Is it for real or just for show?. (2023). Zhang, Zhenqi ; Li, Mingsheng ; Goodell, John W ; Peng, Hongfeng.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:86:y:2023:i:c:s1057521923000698.

    Full description at Econpapers || Download paper

  33. How can Stakeholder Capitalism contribute to achieving the Sustainable Development Goals? A Cross-network Literature Analysis. (2023). Ferasso, Marcos ; Beck, Donizete.
    In: Ecological Economics.
    RePEc:eee:ecolec:v:204:y:2023:i:pa:s0921800922003342.

    Full description at Econpapers || Download paper

  34. The Effects of Shareholding of the National Pension Fund on Environmental, Social, Governance, and Financial Performance: Evidence from the Korean Manufacturing Industry. (2022). Son, Sungjin ; Kim, Jootae ; Jin, Ick.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:18:p:11788-:d:919220.

    Full description at Econpapers || Download paper

  35. Institutional Ownership Types and ESG Reporting: The Case of Saudi Listed Firms. (2022). Wan-Hussin, Wan Nordin ; Al-Duais, Shaker Dahan ; Thomran, Murad ; Bamahros, Hasan Mohamad ; Qasem, Ameen ; Alquhaif, Abdulsalam.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:18:p:11316-:d:910880.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-09-24 05:47:33 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.