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Keywords: Environmental
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2024) 32 (4): 554–572.
Published: 10 November 2023
...Abby Yaqing Zhang; Joseph H. Zhang Purpose Environmental, social and governance (ESG) factors have become increasingly important in investment decisions, leading to a surge in ESG investing and the rise of sustainable investment assets. Nevertheless, challenges in ESG disclosure...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2024) 32 (1): 136–165.
Published: 26 September 2023
...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...
