... of climate risk as a financial risk. Consistent with that framing, Bolton and Kacperczyk (2021) show that carbon emissions are associated with higher expected stock returns, suggesting that markets price carbon risk at least to some extent. Corporate governance ESG Planetary boundaries Stewardship...

...María-José Palacín-Sánchez; Francisco-Javier Canto-Cuevas; Filippo di Pietro; Zbigniew Korzeb Purpose To investigate the relationship between corporate environmental, social and governance ( ESG ) performance and trade credit, with a particular focus on the moderating role of institutional...

...Poornima S; Gopalakrishna B V; Mithun Samanta Purpose The present study examines the impact of ESG disclosures on corporate risk-taking behavior in India, a context that remains underexplored in the existing literature. Design/methodology/approach Using panel regression models, the study...

...). Environmental performance Social performance Governance performance ESG Dividend payout Size Sustainability The increasing emphasis on environmental, social, and governance performance globally, as evidenced by the rising trends in integrated reporting and sustainability initiatives, illustrates...

.... Corporate sustainability ESG Earnings management Discretionary accruals Modified Jones model SDGs K.P. Sabirali can be contacted at: sabiralikp313@gmail.com 04 07 2024 11 10 2024 02 12 2024 03 12 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited...

...Uttam Karki; Himanshu Seth; Vaneet Bhatia Purpose This study aims to scrutinize the role of environmental, social and governance (ESG) performance and its indicators in achieving working capital management (WCM) efficiency. Design/methodology/approach Using a sample comprising 520 firm-year...

...Wei Gao; Ming Ju Purpose Motivated by recent research on the pivotal role of artificial intelligence (AI) in the interplay of financial activities and ESG issues, we examine ChatGPT’s ability to assist the public, investors, corporate boards, shareholders and companies with ESG-related issues...

...Yen-Yu Liu; Pin-Sheng Lee Purpose This study investigates the impact of ESG performance on the duration of dividend sustainability, introducing survival analysis as a novel methodological approach in this context and highlighting its differences from commonly used regression analyses such as OLS...

...Jooh Lee; Kyungyeon (Rachel) Koh; Eunsup Daniel Shim Purpose This study investigates the empirical association between environmental, social and corporate governance (ESG) performance and top executive compensation in the US financial services industry. Considering that financial firms can inflict...

...Vinay Datar; Ekaterina E. Emm; Bo Han Purpose The authors examine one special focus of Special Purpose Acquisition Companies (SPACs), namely environmental, social and governance (ESG) related investments. The authors document the performance of SPACs with and without ESG focus. Design...

...Francesco Baldi; Neophytos Lambertides Purpose This study investigates the relation between ESG-driven investment strategies and the performance of infrastructure funds. More specifically, this study examines the impact of the different dimensions – environmental (E), social (S) and governance (G...

... 08 06 2022 08 06 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Corporate governance Sustainability ESG The United Nations adopted the Sustainable Development Goals (SDGs) framework in 2015 as a universal call to action...

... 2021 15 03 2022 29 03 2022 01 04 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Corporate governance ESG Corporate social responsibility SDG Artificial intelligence Socially responsible investment...

...Vaishali Baid; Vaidyanathan Jayaraman Purpose The purpose of this paper is to amplify the importance of social responsibility in supply chain finance to promote the “S” in environmental, social and governance (ESG) investing and and highlight key methods deployed to quantify and measure social...

...Ivelina Pavlova; Jeff Whitworth; Maria E. de Boyrie Purpose This study explores the “Sell-in-May” effect in environmental, social and governance (ESG) indices and compares the seasonal effects in ESG equity indices with conventional equity indices. Design/methodology/approach The authors use...

...Ramya Rajajagadeesan Aroul; Sanjiv Sabherwal; Sriram V. Villupuram Purpose The purpose of the paper is to examine the relationship between the Environmental, Social and Governance (ESG) performance of Real Estate Investment Trusts (REITs) and their operational efficiency and performance. Design...

...Erin Oldford; Neal Willcott; Tanner Kennie Purpose The purpose of this paper is twofold. First, it endeavors to document the current state of environmental, social and governance (ESG) pedagogy within undergraduate finance courses of business schools, and second, it seeks to show how business...