Impact of Environmental, Social and Governance (ESG) disclosure on firm risk: A meta‐analytical review
Sign Up to like & getrecommendations! Published in 2024 at "Corporate Social Responsibility and Environmental Management"
DOI: 10.1002/csr.2725
Abstract: While the relationship between ESG disclosures and firm risk has been researched substantially, the results remain inconclusive, and contradictory, as of 2023. Through meta‐analysis, we investigate the effect of ESG disclosures measured by studies using… read more here.
Keywords: disclosure; firm risk; esg disclosures; risk ... See more keywords
Setting materiality thresholds for ESG disclosures: A case study of U. S. mine safety disclosures
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DOI: 10.1016/j.resourpol.2020.101914
Abstract: Abstract This article examines whether the U.S. government's policy to require mining firms to disclose specified mine safety incidents produced the desired policy outcomes. This is accomplished by examining whether investors respond to mandatory periodic… read more here.
Keywords: esg disclosures; markets react; mine safety; policy ... See more keywords
Stakeholder engagement, climate sensitivity and ESG disclosures in Indian firms: insights from a novel ESG framework
Sign Up to like & getrecommendations! Published in 2025 at "Journal of Applied Accounting Research"
DOI: 10.1108/jaar-04-2024-0139
Abstract: The study delves into the impact of stakeholder engagement (SE) on corporate environmental, social and governance (ESG) disclosures. Additionally, it unveils the moderating effect of climate sensitivity on this relationship, if any. The study analyses… read more here.
Keywords: climate sensitivity; study; esg; esg disclosures ... See more keywords
ESG disclosures, uncertainties and firm risk in tourism sector firms
Sign Up to like & getrecommendations! Published in 2025 at "Tourism Economics"
DOI: 10.1177/13548166251367781
Abstract: This study highlights the importance of ESG disclosures in reducing the adverse effects of political and climate change uncertainties on tourism firms’ total and systematic risks. The study additionally examines the link between ESG disclosures… read more here.
Keywords: tourism; esg disclosures; risk; tourism sector ... See more keywords