... ESG sentiments ESG performance ESG intention Greenwashing Subjective norms ESG heterogeneity C83 G10 G11 G41 Q56 C83 g10 G11 G41 q56 C83; G10%3B G11%3B G41; Q56 Indian Council for Social Science Research F.No.02/6/GEN/2022–23/ICSSR/RP/MJ dated 27.03.2023...

... and environmental sustainability by exploring how enterprises leverage AIT to influence environmental, social, and governance (ESG) performance, based on resource orchestration theory. Design/methodology/approach This study uses data from Chinese A-share listed companies between 2013 and 2022. The paper uses...

...Samir Srairi Purpose This paper aims to explore how ownership structure impacts environmental, social and governance (ESG) performance in banks, with a particular focus on Islamic banks. It also assesses whether bank risk and board characteristics influence the relationship between ownership...

...), there is limited understanding of whether they affect corporate environmental, social and governance (ESG) performance. Using the unique experimental setting provided by China’s official interactive investor platforms – Hudongyi and Ehudong – this study aims to investigate the impact of IFOI quality on ESG...

..., social and governance (ESG) performance plays a critical role in achieving sustainable economic and social development. The purpose of this study is to empirically examine the influence of short-selling on corporate ESG performance and unravel the mechanisms involved. Design/methodology/approach...

...Xin Yang; Jingwei Bao; Kezhen Zhang Purpose The purpose of this study is to explore the relationship between environmental, social and governance (ESG) performance and tone management in the annual report. This is based on the notion that managers, driven by personal interests, may use their ESG...

... Better environmental, social and governance (ESG) performance can weaken corporate tax risk by improving green innovation capability, reputation and information transparency. Meanwhile, the restraining effect of ESG on tax risk was more significant amid high EPU. These impacts were amplified amid higher...

... affect ESG performance. This study aims to address this gap by examining whether the internal audit budget is positively related to the ESG performance of Malaysian listed firms. It also explores whether the sourcing arrangement of the internal audit function can moderate the internal audit budget – ESG...

...Xiuyun Yang; Qi Han Purpose The purpose of this study is to investigate whether the corporate environmental, social and governance (ESG) performance of enterprise is influenced by the enterprise digital transformation. In addition, this study explains how enterprise digital transformation affects...

...Yusuf Babatunde Adeneye; Ines Kammoun; Siti Nur Aqilah Ab Wahab Purpose This study aims to examine the impact of sustainable practices as proxied by the environmental, social and governance (ESG) score on capital structure. It also investigates whether ESG performance influences the speed...