Articles with "esg reporting" as a keyword



Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice?

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Published in 2021 at "Business Strategy and the Environment"

DOI: 10.1002/bse.2937

Abstract: Environmental, social and governance (ESG) issues are driving corporate strategy and performance. However, does this mean more ESG reporting is being done? If so, is the quality of ESG reports improving? And what about ESG… read more here.

Keywords: performance; esg performance; quality; esg reporting ... See more keywords

Environmental, social, and governance reporting in family firms: The critical role of CEO attributes

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Published in 2024 at "Business Strategy and the Environment"

DOI: 10.1002/bse.3984

Abstract: Amid the global surge in emphasis on environmental, social, and governance (ESG) reporting, the response of family firms to these demands has been underexplored. Chief Executive Officers (CEOs) play an essential role in materializing and… read more here.

Keywords: family firms; family; role; environmental social ... See more keywords

From ESG Disclosure to Financial Impact: Unpacking the Role of SDG Alignment and Lag Effect in ICT Firms

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Published in 2025 at "Corporate Social Responsibility and Environmental Management"

DOI: 10.1002/csr.70284

Abstract: This study develops an integrated framework explaining how ESG reporting, when aligned with the Sustainable Development Goals (SDGs), influences firm performance over time. Moving beyond static or symbolic interpretations, it conceptualizes ESG–SDG alignment as a… read more here.

Keywords: ict firms; impact; esg reporting; sdg ... See more keywords

Does ESG reporting quality enhance investment efficiency? The role of debt maturity in Thailand

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Published in 2025 at "International Journal of Emerging Markets"

DOI: 10.1108/ijoem-05-2025-0938

Abstract: This study examines how reporting quality of environmental, social and governance (ESG) matters affects debt maturity structures and investment efficiency in an emerging market context. Using panel data from 609 firm-year observations of non-financial companies… read more here.

Keywords: quality; investment efficiency; reporting quality; esg reporting ... See more keywords

Greenwashing practices and ESG reporting: an international review

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Published in 2024 at "International Journal of Sociology and Social Policy"

DOI: 10.1108/ijssp-08-2024-0365

Abstract: PurposeThis study provides an overview of the numerous theoretical facets of greenwashing (GW) and their relationship with sustainability, social responsibility and sustainable development. This study highlights the actions of governments and international organizations in GW.… read more here.

Keywords: reporting international; greenwashing practices; international review; esg reporting ... See more keywords

Strategic enablers for ESG adoption: a modified TISM perspective

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Published in 2025 at "Journal of Financial Reporting and Accounting"

DOI: 10.1108/jfra-06-2024-0349

Abstract: Environmental, Social and Governance reporting (ESG) has attained immense importance among academicians, policymakers and strategic partners of business leaders. Due to high regulatory measures, this topic is becoming one of the most sustainable themes among… read more here.

Keywords: adoption; strategic enablers; tism; adopting esg ... See more keywords
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ESG reporting − do words speak louder than actions: a grounded theory approach

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Published in 2025 at "Qualitative Research in Financial Markets"

DOI: 10.1108/qrfm-12-2024-0371

Abstract: Environmental, social and governance (ESG) reporting is becoming a necessity for businesses. For corporations, acknowledging the significance and outlook of a sustainable future has become vital. Corporate leaders must not only consider ESG but also… read more here.

Keywords: esg reporting; grounded theory; study; methodology ... See more keywords

ESG Reporting in the Digital Era: Unveiling Public Sentiment and Engagement on YouTube

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Published in 2025 at "Sustainability"

DOI: 10.3390/su17157039

Abstract: This study examines how Environmental, Social, and Governance (ESG) reporting is communicated and perceived on YouTube. A dataset of 553 relevant videos and 5060 user comments was extracted on 2 April 2025 ranging between 2014… read more here.

Keywords: reporting digital; engagement; esg reporting; sentiment ... See more keywords