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Keywords: ESG scores
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2025) 16 (5): 1303–1330.
Published: 05 September 2024
...Lihua Guo; Yue Ding; Daming Li Purpose This paper aims to investigate the impact of China’s Green Credit Guidelines (GCG) policy on the environmental, social and governance (ESG) scores of restricted enterprises and examine firm’s speculative behavior in response to the policy. Design...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2022) 13 (4): 929–952.
Published: 25 January 2022
... size does not influence aggregate sustainability measures (ESG score, ESG controversies, and ESG combined score), the authors find a negative relation between board size and governance performance. Finally, board activity seems only relevant in explaining ESG controversies, i.e. other things being...
