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The effect of social and ethical practices on environmental disclosure: evidence from an international ESG data
16 references·16 citing·41 second hopsampled
The effect of social and ethical practices on environmental disclosure: evidence from an international ESG data (2021)The effect of social and ethical practice…ESG performance and firm value: The moderating role of disclosure (2017)ESG performance and firm valu…Corruption and Development: A Review of Issues (2017)Corruption and Development: A…Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Gender diversity, board indep…Firm-Value Effects of Carbon Emissions and Carbon Disclosures (2013)Firm-Value Effects of Carbon …Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…How to do Xtabond2: An Introduction to Difference and System GMM in Stata (2009)How to do Xtabond2: An Introd…The impact of culture and governance on corporate social reporting (2005)The impact of culture and gov…Do Institutions Cause Growth? (2004)Do Institutions Cause Growth?The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach (2003)The relations among environme…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Initial conditions and moment restrictions in dynamic panel data models (1998)Initial conditions and moment…Initial conditions and moment restrictions in dynamic panel data models (1995)Initial conditions and moment…Corruption (1993)CorruptionSome Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Some Tests of Specification f…The Organizational Bases of Ethical Work Climates (1988)The Organizational Bases of E…Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms (1985)Data in Search of a Theory: A…Impact of environmental information uncertainty and market competition on corporate ESG performance (2025)Impact of environmental infor…Board Characteristics and Stakeholder Engagement and ESG Performance: The Relevance of European Gender Parity (2025)Board Characteristics and Sta…The moderating effect of women in boardrooms on the relationship between control of corruption and corporate sustainability performance (2024)The moderating effect of wome…The moderating effect of board gender diversity in the environmental sustainability and financial performance nexus (2024)The moderating effect of boar…RETRACTED ARTICLE: Evaluating the Innovation-Boosting Potential of Low-Carbon Pilot Policies: A Multi-Subject Co-Governance Perspective (2024)RETRACTED ARTICLE: Evaluating…Morocco's green shield: ESG stock performance under global climate, economic, geopolitical and oil uncertainties (2024)Morocco's green shield: ESG s…Integrating ESG and organisational resilience through system theory: the ESGOR matrix (2024)Integrating ESG and organisat…Financial constraints, corporate tax avoidance and environmental, social and governance performance (2024)Financial constraints, corpor…Do pilot zones for green finance reform and innovation avoid ESG greenwashing? Evidence from China (2024)Do pilot zones for green fina…Do ESG practices mediate the relationship between board characteristics and tax avoidance in G20 countries? (2024)Do ESG practices mediate the …Beyond compliance: evaluating the role of environmental, social and governance disclosures in enhancing firm value and performance (2024)Beyond compliance: evaluating…Country-level governance and sustainable development goals: implications for firms’ sustainability performance (2023)Country-level governance and …To green or not to green? How CSR mechanisms at the governance level affect the likelihood of banks pursuing green product strategies (2022)To green or not to green? How…The integrated reporting quality, cost of equity and financial performance in Islamic banks (2022)The integrated reporting qual…How can Stakeholder Capitalism contribute to achieving the Sustainable Development Goals? A Cross-network Literature Analysis (2022)How can Stakeholder Capitalis…Exploring the Impact of Sustainability, Board Characteristics, and Firm-Specifics on Firm Value: A Comparative Study of the United Kingdom and Turkey (2022)Exploring the Impact of Susta…Making democracy work: civic traditions in modern Italy (1993)Corruption and Growth (1995)Corruption and Economic Growth (2001)Corruption and Foreign Direct Investment (2002)Are corruption and taxation really harmful to growth? Firm level evidence (2006)The Political Economy of the Rent-Seeking Society (2008)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Biases in Dynamic Models with Fixed Effects (1981)Another look at the instrumental variable estimation of error-components models (1995)A finite sample correction for the variance of linear efficient two-step GMM estimators (2004)CORPORATE SOCIAL RESPONSIBILITY AND FIRM FINANCIAL PERFORMANCE. (1988)Organizations: Rational, Natural, and Open Systems (1988)Corporate social and environmental reporting (1995)The Relationship Between Corporate Philanthropy And Shareholder Wealth: A Risk Management Perspective (2005)Strategic management a stakeholder approach (2010)External Control of Organizations: Resource Dependence Perspective (2011)On the mechanics of economic development (1988)Institutions, Institutional Change and Economic Performance (1990)Law and Finance (1998)Handbook of Economic Growth (2005)Private credit in 129 countries☆ (2007)The Economic Consequences of Legal Origins (2008)Corporate financing and investment decisions when firms have information that investors do not have (1984)Large Shareholders and Corporate Control (1986)The Cross-Section of Expected Stock Returns (1992)Corporate social responsibility and access to finance (2013)Corporate Sustainability: First Evidence on Materiality (2016)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Optimum Technical Change in An Aggregative Model of Economic Growth (1965)Do women directors improve firm performance in China? (2013)Dealing with endogeneity bias: The generalized method of moments (GMM) for panel data (2018)Africa's Growth Tragedy: Policies and Ethnic Divisions (1997)How Taxing is Corruption on International Investors? (1997)The causes of corruption: a cross-national study (2000)
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References

  • 1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations33,089 cited
  • 1998Initial conditions and moment restrictions in dynamic panel data models22,547 cited
  • 1995Initial conditions and moment restrictions in dynamic panel data models14,749 cited
  • 2009How to do Xtabond2: An Introduction to Difference and System GMM in Stata9,826 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 2004Do Institutions Cause Growth?3,964 cited
  • 1993Corruption3,786 cited
  • 1985Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms2,647 cited
  • 2017Corruption and Development: A Review of Issues2,617 cited
  • 1988The Organizational Bases of Ethical Work Climates2,568 cited
  • 2003The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach2,079 cited
  • 2005The impact of culture and governance on corporate social reporting2,031 cited
  • 2014Gender diversity, board independence, environmental committee and greenhouse gas disclosure

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1,810 cited
  • 2013Firm-Value Effects of Carbon Emissions and Carbon Disclosures1,677 cited
  • 2017ESG performance and firm value: The moderating role of disclosure1,606 cited
  • Cited by

    • 2023Country-level governance and sustainable development goals: implications for firms’ sustainability performance65 cited
    • 2022How can Stakeholder Capitalism contribute to achieving the Sustainable Development Goals? A Cross-network Literature Analysis53 cited
    • 2024Beyond compliance: evaluating the role of environmental, social and governance disclosures in enhancing firm value and performance53 cited
    • 2022The integrated reporting quality, cost of equity and financial performance in Islamic banks46 cited
    • 2022Exploring the Impact of Sustainability, Board Characteristics, and Firm-Specifics on Firm Value: A Comparative Study of the United Kingdom and Turkey39 cited
    • 2024Do pilot zones for green finance reform and innovation avoid ESG greenwashing? Evidence from China38 cited
    • 2024The moderating effect of board gender diversity in the environmental sustainability and financial performance nexus35 cited
    • 2024Do ESG practices mediate the relationship between board characteristics and tax avoidance in G20 countries?32 cited
    • 2022To green or not to green? How CSR mechanisms at the governance level affect the likelihood of banks pursuing green product strategies31 cited
    • 2024Integrating ESG and organisational resilience through system theory: the ESGOR matrix28 cited
    • 2025Impact of environmental information uncertainty and market competition on corporate ESG performance28 cited
    • 2024Financial constraints, corporate tax avoidance and environmental, social and governance performance21 cited
    • 2024Morocco's green shield: ESG stock performance under global climate, economic, geopolitical and oil uncertainties19 cited
    • 2024The moderating effect of women in boardrooms on the relationship between control of corruption and corporate sustainability performance15 cited
    • 2025Board Characteristics and Stakeholder Engagement and ESG Performance: The Relevance of European Gender Parity14 cited
    • 2024RETRACTED ARTICLE: Evaluating the Innovation-Boosting Potential of Low-Carbon Pilot Policies: A Multi-Subject Co-Governance Perspective8 cited