...Yassine Oubahou; Khalid El Ouafa; Haniya Oumaima Erradouani Purpose This study addresses the ongoing debate on the environmental, social and governance (ESG)–financial performance nexus by examining whether ESG performance enhances firm profitability and whether corporate governance mechanisms...

...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...

... structures condition the strength of this effect (H2 – H4). Synthesizing these arguments, we formulate the following hypothesis (H1): H1. Firms experiencing higher levels of ESG controversies will exhibit greater improvements in overall ESG performance in the subsequent period...

...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...