Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 16 of 16 for “"ESG disclosure"”.
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Essays on ESG Disclosure Policies
<p>Environmental, Social, and Governance (ESG) frameworks are increasingly adopted worldwide as countries implement non-financial disclosure policies to address climate-related risks. This dissertation comprises two chapters, each examining climate mitigation policies in China and drawing …
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Mandatory ESG Disclosure and Executive Compensation: Evidence from the Europe Union Non-Financial Reporting Directive
… to “encourage firms to identify and manage ESG risk” and “provide more transparent and relevant information …intended to empower stakeholders” (EU Directive 2014/95/EU). In my dissertation, I examine whether this change in the information environment is associated with a change in …
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The Impact of ESG Disclosure and Performance on the Financial Performance of Listed Companies in Hong Kong
The study investigates the impact of ESG disclosure and performance on the firm performance of listed companies in Hong Kong from 2017 to 2019. The research focuses on 178 companies across four sectors (property development, transport, public utilities and catering). Data were obtained from the …
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The relationship between ESG disclosure and corporate financial performance: a comparative study among developed and emerging markets companies
… companies' environmental, social and governance (ESG) disclosure on corporate financial performance. It also compares this relationship among developed and emerging markets companies. The study was based on ESG scores from data obtained from Bloomberg. The sample data consisted of information from …
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Critical Evaluation of Leadership Gender Diversity as a Driver of ESG Disclosure: A Case Study of Companies Listed on the Johannesburg Stock Exchange
… and Environmental, Social, and Governance (ESG) disclosure within Johannesburg Stock Exchange (JSE) - listed companies. Motivated by the increasing global emphasis on stakeholder capitalism, the study investigates whether the presence of women on corporate boards influences the quality of …
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Essays on Green Finance
… <p><strong>Chapter 3: The Effect of ESG Disclosure on Corporate Investment Efficiency</strong></p> <p>This paper examines the effects of environmental, social and governance (ESG) disclosure on investment efficiency, using the adoption of Directive 2014/95/EU as a quasi-natural shock …
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ESG and corporate financial performance: evidence from JSE listed firms
… Environmental, social and governance issues (ESG) have become the modern-day proxy for sustainable business practices. The relationship between sustainable business practices and corporate financial performance is a relatively new but prominent area of research in practice and academia in …
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The Relationship Between ESG Scores and Cost of Debt – Evidence from the S&P 500
… between environmental, social, and governance (ESG) disclosure scores and a firm's cost of debt. Previous studies relating to ESG and cost of debt produced mixed results, with most finding that a relationship exists. Most of the research found superior ESG to decrease a company's credit risk and …
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Exploring the relationships between Corporate Social Performance (CSP) and institutional shareholding for JSE-listed companies
… companies' environmental, social and governance (ESG) disclosure and their corporate social responsibility (CSR) performance. Although the relationship between a company's Corporate Social Performance (CSP) and its institutional shareholding has been studied in a number of developed economies, …
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The effect of ESG scores on corporate financial performance: case study on South Africa
… between environmental, social and governance (ESG) scores and firm performance: using both accounting and market-based measures of firm performance. This research is important because it allows for valuable insights for investors and the local government, enabling them to navigate the complex …
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An inductive analysis of ESG practices and assumptions of materiality amongst South African asset managers
… all stakeholders. This has opened the door for ESG practices to provide holistic solutions for both society and business. This is made particularly relevant by applying business resources to the most relevant ESG issues facing companies, the focus of this study. To achieve the objective of …
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Exploring the curvilinear relationship between corporate social performance and financial performance: Evidence from South African listed firms
… 2019 (1 040 firm-year observations). Bloomberg ESG disclosure scores are used as a proxy for CSP and its components (environmental performance, social performance, and governance performance). CFP is proxied through a measure of market-based performance, annual shareholder return (ASR), and a …
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RENDICONTAZIONE DI SOSTENIBILITÀ E ATTESTAZIONE DI CONFORMITÀ DEL REVISORE
This thesis deals with disclosure requirements on ESG issues, imposed on some corporations, with particular reference to sustainability reporting (formerly non-financial reporting) under Directive EU No. 2022/2464, known as the Corporate Sustainability Reporting Directive (or “CSRD”). In the first …
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Three Essays on ESG: Informal Scrutiny and Regulatory Pressures in the US, India, and the UK
… concerns about greenwashing and inconsistent disclosure quality have raised questions about whether firms’ sustainability responses are substantive or symbolic. The thesis situates these issues within a governance continuum that spans three institutional contexts: reputational pressure exerted …