4.7 Article

Is there heterogeneity in ESG disclosure by mining companies? A comparison of developed and developing countries

相关参考文献

注意:仅列出部分参考文献,下载原文获取全部文献信息。
Review Business

The impact of social responsibility on corporate financial performance: A systematic literature review

Rui Coelho et al.

Summary: This study provides a better understanding of the relationship between companies' financial performance and CSR activities. It suggests that CSR directly impacts a company's financial performance, and this impact becomes more significant as the company's environmental, social, and governance (ESG) scores improve. Additionally, this study provides a path for future research.

CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT (2023)

Article Business

A multi-perspective exploration of the environmental website disclosure in global manufacturing

Heiko Thimm et al.

Summary: This study analyses the extent of environmental website disclosure in more than 340 manufacturing companies from China, Europe, Japan, and the United States. The research examines determining factors of disclosure and investigates whether disclosure is related to environmental performance ratings. The findings reveal low levels of website disclosure in all regions, with Chinese websites having the lowest level and European, Japanese, and American companies showing higher levels. The analysis also highlights the prevalence of recent reports in European, Japanese, and American companies compared to Chinese companies. Furthermore, a weak to moderate correlation is observed between one disclosure score used and the Refinitiv ESG Scores. Company age and financial performance do not appear to be determining factors of environmental website disclosure.

BUSINESS STRATEGY AND THE ENVIRONMENT (2023)

Article Economics

Corporate social performances of firms in select developed economies: A comparative study

R. Rajesh et al.

Summary: This study examines the average differences in CSR strategy scores and ESG scores of firms in developed economies. The results show that CSR strategy scores are significant predictors of ESG performance scores.

SOCIO-ECONOMIC PLANNING SCIENCES (2022)

Article Business

How do corporate social responsibility (CSR) and innovativeness increase financial gains? A customer perspective analysis

Tohid Ghanbarpour et al.

Summary: This study investigates the effects of customer-perceived corporate social responsibility (CSR) and firm innovativeness on financial earnings. The results show that customer perceptions of firm actions have a positive impact on future earnings through customer satisfaction. Additionally, these perceptions also have a long-term carryover effect on financial earnings. Therefore, the communication of innovation and CSR activities to customers is crucial.

JOURNAL OF BUSINESS RESEARCH (2022)

Article Business

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

Susanne Arvidsson et al.

Summary: Environmental, social, and governance issues are shaping corporate strategies and performance, driving an increase in ESG reporting quantity and quality. However, despite improvements in ESG information quality, ESG performance has plateaued around 2015. It is crucial to focus on enhancing ESG performance rather than solely improving reporting standards.

BUSINESS STRATEGY AND THE ENVIRONMENT (2022)

Article Business

ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PRACTICE AND FIRM PERFORMANCE: AN INTERNATIONAL EVIDENCE

Imlak Shaikh

Summary: This article presents quantitative evidence on a firm's sustainability reporting and its impact on performance. The study finds that European companies have a greater focus on ESG compliance, while Asian companies prioritize the energy and technology sectors. Additionally, there are significant differences between GRI and nonGRI companies in terms of accounting performance and market valuations. The environmental dimension poses a threat to firm performance, the social dimension has a negative impact, and governance positively affects operational efficiency.

JOURNAL OF BUSINESS ECONOMICS AND MANAGEMENT (2022)

Article Business

Sustainable development, ESG performance and company market value: Mediating effect of financial performance

Guangyou Zhou et al.

Summary: This paper investigates the impact mechanism of ESG performance on company market value by analyzing the relationship between ESG performance, financial performance, and company market value. It finds that improving ESG performance of listed companies can enhance the market value of the company, with financial performance acting as a mediating factor. Additionally, operational capacity plays an important mediating role in the relationship between ESG performance and company market value.

BUSINESS STRATEGY AND THE ENVIRONMENT (2022)

Article Economics

Can anti-corruption help realize the strong Porter Hypothesis in China? Evidence from Chinese manufacturing enterprises

Wenjian He et al.

Summary: The study finds that anti-corruption measures not only enhance the financial performance of manufacturing enterprises, but also lessen the negative impact of environmental regulations.

JOURNAL OF ASIAN ECONOMICS (2022)

Review Business, Finance

Does ESG performance affect the financial performance of environmentally sensitive industries? A comparison between emerging and developed markets

Nasruzzaman Naeem et al.

Summary: This study examines the impact of environmental, social, and governance (ESG) performance on the financial performance of environmentally sensitive corporations. The study finds a positive relationship between overall ESG performance and the return on equity and Tobin's Q of these corporations. Additionally, the study reveals that the influence of ESG performance on financial performance is stronger in developed countries compared to emerging countries. This research contributes to a better understanding of the ESG-financial performance relationship in environmentally sensitive industries from both developed and emerging countries.

BORSA ISTANBUL REVIEW (2022)

Article Economics

Corporate environmental information disclosure and stock price crash risk: Evidence from Chinese listed heavily polluting companies

Ziqi Zhang et al.

Summary: This paper examines the impact of corporate environmental information disclosure on stock price crash risk and finds that it can reduce the risk. The study also reveals the mediating effects of operational transparency and investors' reactions, as well as the suppressor effect of information authenticity. Furthermore, internet attention is found to moderate the relationship between environmental information disclosure and stock price crash risk.

ENERGY ECONOMICS (2022)

Article Energy & Fuels

Reduction of CO2 emissions: The role of renewable energy, technological innovation and export quality

Mohammad Mafizur Rahman et al.

Summary: In the 22 well-developed countries, CO2 emissions have been reducing despite positive economic growth. Renewable energy and export quality are found to contribute to the reduction of CO2 emissions. Positive stimuli of technological innovation decrease CO2 emissions, while the negative shocks or counter incentives increase CO2 emissions. Bidirectional causality is found between renewable energy and CO2 emissions, technological innovation and CO2 emissions, GDP and renewable energy, and renewable energy and technological innovation.

ENERGY REPORTS (2022)

Article Environmental Studies

Assessing social performance of construction companies in public-works procurement: Data envelopment analysis based on the benefit of the doubt approach

Laura Montalban-Domingo et al.

Summary: This study aims to improve the assessment of construction companies' Corporate Social Responsibility (CSR) in public-works procurement by proposing a composite indicator and using simulation to validate its effectiveness. The results demonstrate that using national indices as proxies for CSR indicators can help determine the level of importance of CSR in public procurement. The goal of this research is to assist decision-makers in better integrating social sustainability.

ENVIRONMENTAL IMPACT ASSESSMENT REVIEW (2022)

Article Business, Finance

ESG disclosure and financial performance: Moderating role of ESG investors

Zhongfei Chen et al.

Summary: This study examines the impact of ESG disclosure on corporate financial performance using a sample of non-financial listed companies from 2000 to 2020. The findings suggest that ESG disclosure has a positive effect on financial performance, particularly in companies with ESG investors, longer inception, high media attention, and high agency costs. Furthermore, investors with ESG preferences play a significant moderating role in the relationship between ESG disclosure and financial performance.

INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS (2022)

Article Business, Finance

ESG Controversies, ESG Disclosure and Analyst Forecast Accuracy

Frank Schiemann et al.

Summary: This study investigates the moderating effect of environmental social governance (ESG) disclosure on the relationship between ESG controversies and analyst forecast accuracy. The findings suggest that ESG controversies increase uncertainty about a firm's future prospects, while ESG disclosure decreases this uncertainty. Furthermore, social controversies and disclosure are identified as the most important factors in moderating the relation between ESG controversies and analyst forecast errors.

INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS (2022)

Article Green & Sustainable Science & Technology

Environmental, Social, Governance Activities and Firm Performance: Evidence from China

Lei Ruan et al.

Summary: Increasingly noticeable environmental and risk problems have made companies and regulatory agencies realize the importance of environmental, social, and governance (ESG) activities. Research shows that ESG activities have a negative impact on firm performance in Chinese listed companies, especially for non-state-owned enterprises and non-environmentally sensitive enterprises.

SUSTAINABILITY (2021)

Article Green & Sustainable Science & Technology

Do regulatory mechanisms affect corporate social performance? Evidence from emerging economies

Clement Cabral et al.

Summary: This study examines the impact of corporate governance mechanisms on corporate social performance and finds varying effects of board characteristics and ownership structure on corporate social responsibility in different countries. It supports stewardship theory and agency theory, highlighting the importance of firms' spending on corporate social responsibility activities to protect stakeholders' interests and fulfill their responsibilities towards society.

JOURNAL OF CLEANER PRODUCTION (2021)

Article Environmental Sciences

Grey Correlation Analysis of Haze Impact Factor PM2.5

Jiayi Xu et al.

Summary: This study focused on the correlation between haze weather and local climate in Beijing and its surrounding areas using remote sensing and data mining methods. The research found that air pressure has the greatest impact on PM2.5, while visibility has the weakest impact.

ATMOSPHERE (2021)

Article Business, Finance

International variations in ESG disclosure - Do cross-listed companies care more?

Ellen Pei-yi Yu et al.

Summary: The study shows that firm characteristics explain most of the variation in ESG disclosure quantity, while country factors have a smaller impact. Cross-listed companies tend to disclose more ESG data to mitigate the liability of foreignness in external capital markets.

INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS (2021)

Article Environmental Sciences

Website disclosure of environmental compliance management-the case of European production companies

Heiko Thimm et al.

Summary: Companies are expected to adhere to environmental laws and regulations, while facing growing stakeholder interest in information about environmental compliance management. Corporate websites are seen as a crucial medium for voluntary environmental disclosure, however, they generally provide limited information on environmental management efforts, with larger companies disclosing more than smaller ones. There are significant variations in disclosure practices on environmental management and compliance management among companies from different countries in the sample.

JOURNAL OF ENVIRONMENTAL STUDIES AND SCIENCES (2021)

Article Green & Sustainable Science & Technology

Corporate Social Performance and Firm Performance: Comparative Study among Developed and Emerging Market Firms

Irene Wei Kiong Ting et al.

SUSTAINABILITY (2020)

Article Environmental Studies

A more comprehensive and quantitative approach to corporate sustainability

Joseph M. Wright et al.

ENVIRONMENTAL IMPACT ASSESSMENT REVIEW (2020)

Article Business

DOES ENVIRONMENTAL, SOCIAL AND GOVERNANCE PERFORMANCE INFLUENCE ECONOMIC PERFORMANCE?

Kemal Cek et al.

JOURNAL OF BUSINESS ECONOMICS AND MANAGEMENT (2020)

Article Green & Sustainable Science & Technology

Grey relational analysis, principal component analysis and forecasting of carbon emissions based on long short-term memory in China

Yuansheng Huang et al.

JOURNAL OF CLEANER PRODUCTION (2019)

Article Green & Sustainable Science & Technology

ESG Performance and Shareholder Value Creation in the Banking Industry: International Differences

Maria Mar Miralles-Quiros et al.

SUSTAINABILITY (2019)

Article Environmental Sciences

The Relationship between Environmental Information Disclosure and Profitability: A Comparison between Different Disclosure Styles

Hua Yin et al.

INTERNATIONAL JOURNAL OF ENVIRONMENTAL RESEARCH AND PUBLIC HEALTH (2019)

Article Business

Do environmental, social, and governance activities improve corporate financial performance?

Jun Xie et al.

BUSINESS STRATEGY AND THE ENVIRONMENT (2019)

Article Business

Every Little Helps? ESG News and Stock Market Reaction

Gunther Capelle-Blancard et al.

JOURNAL OF BUSINESS ETHICS (2019)

Article Business

Does designing environmental sustainability disclosure quality measures make a difference?

Akrum Helfaya et al.

BUSINESS STRATEGY AND THE ENVIRONMENT (2019)

Article Green & Sustainable Science & Technology

The effects of public attention on the environmental performance of high-polluting firms: Based on big data from web search in China

Jun Cheng et al.

JOURNAL OF CLEANER PRODUCTION (2018)

Article Green & Sustainable Science & Technology

Environmental management accounting and its effects on carbon management and disclosure quality

Wei Qian et al.

JOURNAL OF CLEANER PRODUCTION (2018)

Article Green & Sustainable Science & Technology

The Value Relevance of Environmental, Social, and Governance Performance: The Brazilian Case

Maria Mar Miralles-Quiros et al.

SUSTAINABILITY (2018)

Article Green & Sustainable Science & Technology

Does ESG Performance Enhance Firm Value? Evidence from Korea

Bohyun Yoon et al.

SUSTAINABILITY (2018)

Article Business

Diversity of Board of Directors and Environmental Social Governance: Evidence from Italian Listed Companies

Nicola Cucari et al.

CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT (2018)

Article Environmental Studies

Initiating sustainability assessments: Insights from practice on a procedural perspective

Thomas Borgert et al.

ENVIRONMENTAL IMPACT ASSESSMENT REVIEW (2018)

Article Environmental Studies

Corporate social responsibility, risk and development in the mining industry

Tomas Frederiksen

RESOURCES POLICY (2018)

Article Business

Environmental, social and governance transparency and firm value

Ellen Pei-yi Yu et al.

BUSINESS STRATEGY AND THE ENVIRONMENT (2018)

Article Green & Sustainable Science & Technology

Sensitive industries produce better ESG performance: Evidence from emerging markets

Alexandre Sanches Garcia et al.

JOURNAL OF CLEANER PRODUCTION (2017)

Article Business

How Media Coverage of Corporate Social Irresponsibility Increases Financial Risk

Julian F. Kolbel et al.

STRATEGIC MANAGEMENT JOURNAL (2017)

Article Business

Corporate Social Responsibility and Governance: Information Disclosure in Multinational Corporations

Turhan Kaymak et al.

CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT (2017)

Article Business

Integrating Environmental, Social and Governance (ESG) Disclosure for a Sustainable Development: An Australian Study

Chitra Sriyani De Silva Lokuwaduge et al.

BUSINESS STRATEGY AND THE ENVIRONMENT (2017)

Review Business

Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review

Waris Ali et al.

CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT (2017)

Proceedings Paper Engineering, Multidisciplinary

Grey correlation analysis on travel modes and their influence factors

Shanshan Fang et al.

13TH GLOBAL CONGRESS ON MANUFACTURING AND MANAGEMENT (2017)

Article Business

Escaping the iron cage: Liabilities of origin and CSR reporting of emerging market multinational enterprises

Valentina Marano et al.

JOURNAL OF INTERNATIONAL BUSINESS STUDIES (2017)

Article Business

Is Corporate Reputation Associated with Quality of CSR Reporting? Evidence from Spain

Maria D. Odriozola et al.

CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT (2017)

Article Biodiversity Conservation

Testing Environmental Kuznets Curve hypothesis in Asian countries

Nicholas Apergis et al.

ECOLOGICAL INDICATORS (2015)

Article Green & Sustainable Science & Technology

An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance

Chin-Shien Lin et al.

SUSTAINABILITY (2015)

Article Environmental Studies

The signals of green governance on mitigation of climate change - evidence from Chinese firms

Lopin Kuo et al.

INTERNATIONAL JOURNAL OF CLIMATE CHANGE STRATEGIES AND MANAGEMENT (2015)

Article Business, Finance

CSR reporting practices and the quality of disclosure: An empirical analysis

Giovanna Michelon et al.

CRITICAL PERSPECTIVES ON ACCOUNTING (2015)

Article Business

The Normativity and Legitimacy of CSR Disclosure: Evidence from France

Jean-Noel Chauvey et al.

JOURNAL OF BUSINESS ETHICS (2015)

Article Business, Finance

(Re)presenting 'sustainable organizations'

Helen Tregidga et al.

ACCOUNTING ORGANIZATIONS AND SOCIETY (2014)

Article Mathematics, Applied

Application of the bifurcation method to the modified Boussinesq equation

Shaoyong Li

ELECTRONIC JOURNAL OF QUALITATIVE THEORY OF DIFFERENTIAL EQUATIONS (2014)

Article Business, Finance

The institutionalisation of corporate social responsibility reporting

Char de Villiers et al.

BRITISH ACCOUNTING REVIEW (2014)

Review Business

CORPORATE SOCIAL RESPONSIBILITY AND ACCESS TO FINANCE

Beiting Cheng et al.

STRATEGIC MANAGEMENT JOURNAL (2014)

Article Biodiversity Conservation

Global Reporting Initiative's environmental reporting: A study of oil and gas companies

Abdulsamad Alazzani et al.

ECOLOGICAL INDICATORS (2013)

Article Business

Doing Well While Doing Bad? CSR in Controversial Industry Sectors

Ye Cai et al.

JOURNAL OF BUSINESS ETHICS (2012)

Article Economics

The greenness of China: household carbon dioxide emissions and urban development

Siqi Zheng et al.

JOURNAL OF ECONOMIC GEOGRAPHY (2011)

Article International Relations

The Economics and Politics of Corporate Social Performance

David P. Baron et al.

BUSINESS AND POLITICS (2011)

Article Economics

Confronting the environmental Kuznets curve

S Dasgupta et al.

JOURNAL OF ECONOMIC PERSPECTIVES (2002)