The impact of ESG variables on the financial performance of the company in the event of a pandemic was analyzed using analytical methods such as Pearson correlation, logistic regression, and Fisher's exact test. Performance in ESG may boost financial performance, which could impac...
ESGInformation environmentTax disclosureDifference-in-differences modelThis article explores the correlation between tax administration digitalization and corporate ESG through empirical analysis. The study found a significant improvement between digitalized tax administration and ESG performance. Mechanism analysis ...
This study investigates the relationship between Environmental, Social, and Governance (ESG) scores and firm financial performance, measured by Tobin's Q and Return on Assets (ROA), for non-financial firms listed in the UK. The study sample included 188 firms from 2015 to 2023. Panel regression...
We note that many prior studies use the KLD dataset (now MSCI ESG Research) as the indicator of a firm's CSR performance, due to its multifaceted nature in presenting a firm's overall corporate social performance. However, there are several concerns that need to be addressed. First, some ...
These results support the argument that split ESG ratings leads to greater information asymmetry. Second, we find that split ESG ratings have a negative and significant impact on cumulative abnormal returns (CAR) within 180 days, suggesting that ESG disagreement lowers corporate value, consistent with...
ESG Practice of Medical Device Companies and its Impact on Corporate Performance: Taking Mindray as an Example doi:10.1051/shsconf/202418801013In the context of China's "dual carbon" goal, the concept of Environment, Social and Governance (ESG) has attracted more and more attention, and ...
In the dual context of building a digital inclusive financial system and green transformation of corporate production, this paper explores the impact of digital inclusive finance on corporate ESG performance and its mechanism of action through theoretical and empirical analyses using data of Chinese A-...
We examine the relationship between corporate governance and sustainability, using the extensive Bloomberg Environmental, Social and Governance (ESG) data universe. Eccles, Ioannou, and Serafeim [2012. The Impact of a Corporate Culture of Sustainability on Corporate Behavior and Performance. National ...
The Impact of ESG Performance on Total Factor Productivity of Enterprises -- Based on Signal Transmission Theory doi:10.1051/shsconf/202419003023Due to the presence of information asymmetry in various aspects of corporate management, the theory of signal transmission has been widely employed by scholars...
Corporate ESG performance is increasingly recognized as crucial for sustainable development, yet the impact of CEO behavior on this metric remains understu... Y Wang,Z Xie,H Geng,... 被引量: 0发表: 2024年 the impact of corporate governance (cg) on firm performance: evidence from emerging co...