...Rihan Mustafa Zahri; Sendy Dwi Haryanto Purpose This study examines whether and how global reporting initiative (GRI) compliance moderates the relationship between environmental, social and governance (ESG) performance and firm value in ASEAN emerging markets. Design/methodology/approach...

...Raja Adzrin Raja Ahmad; Noor Hidayah Ab Aziz; Sajead Mowafaq Alshdaifat; Nor Balkish Zakaria Purpose This study investigates whether the financing cost affects Environmental, Social and Governance (ESG) performance in publicly listed firms in Southeast Asian countries. It also examines...

...Josua Tarigan; Kesya Reggina Yaputri; Saarce Elsye Hatane Purpose This study analyzes the impact of environmental performance (measured by the PROPER score) and ESG performance (measured by the ESG score) on firm value among companies included in the ESGSKEHATI index. It also examines...

...Saiful Anwar; Wiwiek Dianawati; Ega Rusanti; Nurdin; Nornajihah Nadia Hasbullah Purpose This study examines the effect of female directors from reputable universities on Environmental, Social, and Governance (ESG) performance. Grounded in upper echelon theory and complemented by human capital...

... controversies ESG performance Corporate sustainability Reputation repair Saudi Arabia Over the past decade, corporate sustainability has evolved from a peripheral concern to a central strategic imperative, particularly in emerging markets where regulatory reforms and global pressures drive...

...Naila Amara; Sajead Mowafaq Alshdaifat; Houssam Bouzgarrou; Noor Hidayah Ab Aziz Purpose The purpose of this article is to examine the impact of CSR strategies on ESG performance. In addition, this study also analyse the moderation role of female chairman audit committee in this relationship...

...Abel Dula Wedajo; Mohd Abass Bhat; Chandan Kumar Tiwari; Shagufta Tariq Khan Purpose Recognizing the increasing importance of sustainable finance in emerging markets this study examines the relationship between foreign bank expansion, green innovation, and ESG performance in China. It emphasizes...