...Yen-Yu Liu; Pin-Sheng Lee Purpose This study extends prior survival analysis evidence on ESG and firm value persistence by examining whether ESG-related inference is sensitive to linear and nonlinear model specifications. Design/methodology/approach This study uses a sample of Taiwan listed...

... with sustainability performance. In the view of the limited attention theory, investors focus on firms with better ESG implementation due to their limited time and energy. After addressing the endogeneity problems using the Generalized Method of Moment and lagged variable tests, the main results remain consistent...

...Tarun Kumar Soni; Akshita Arora; Vishakha Bansal Purpose This study examines whether promoters’ ownership structure affects integrated reporting (IR) adoption in India and whether companies’ environmental, social, and governance (ESG) scores moderate the association between promoters’ ownership...

...Santushti Gupta; Divya Aggarwal Purpose This study aims to empirically examine environment, social, and governance (ESG) as an effective strategy to reduce major impediments for a corporation in the form of costs of capital (COC) and systematic risk, especially for emerging markets such as India...

...Ricky Chung; Lyndie Bayne; Jacqueline Birt Purpose This study investigates the impact of environmental, social and governance (ESG) disclosure on firm financial performance under a mandatory disclosure regime in Hong Kong. Design/methodology/approach The authors examine the largest 109 firms...

...Shailesh Rastogi; Kuldeep Singh; Jagjeevan Kanoujiya Purpose The study intends to determine the environment, social and governance (ESG)'s impact on the firm's value. In addition, how ownership concentration (OC) and transparency and disclosures (TD) influence the impact of firm's ESG on its...