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Comparative analysis of environmental, social, and governance disclosures
16 references·4 citing·46 second hopsampled
Comparative analysis of environmental, social, and governance disclosures (2023)Comparative analysis of environmental, so…Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings (2021)Why is Corporate Virtue in th…Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Mandatory CSR and sustainabil…The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China (2017)The effect of mandatory CSR d…Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)Social Capital, Trust, and Fi…ESG performance and firm value: The moderating role of disclosure (2017)ESG performance and firm valu…On the Foundations of Corporate Social Responsibility (2016)On the Foundations of Corpora…Corporate Sustainability: First Evidence on Materiality (2016)Corporate Sustainability: Fir…What drives corporate social performance? The role of nation-level institutions (2012)What drives corporate social …Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Nonfinancial Disclosure and A…Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Is Earnings Quality Associate…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility (2008)“Implicit” and “Explicit” CSR…Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)Why would corporations behave…Value Maximisation, Stakeholder Theory, and the Corporate Objective Function (2001)Value Maximisation, Stakehold…Corporate social responsibility and financial performance: correlation or misspecification? (2000)Corporate social responsibili…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Transition Toward a Sustainable Circular Economy: A Perspective on Green Innovation and Governance Policy Using a Novel MMQR Approach (2025)Transition Toward a Sustainab…Mandatory disclosure and corporate ESG performance: Evidence from China's “explanation for nondisclosure” requirement (2024)Mandatory disclosure and corp…How can organizations measure the integration of environmental, social, and governance (ESG) criteria? Validation of an instrument using item response theory to capture workers' perception (2024)How can organizations measure…The Diversity of Environmental, Social, and Governance Aspects in Sustainability: A Systematic Literature Review (2023)The Diversity of Environmenta…The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)Socially responsible investments: Institutional aspects, performance, and investor behavior (2008)Strategic management a stakeholder approach (2010)The New Political Role of Business in a Globalized World: A Review of a New Perspective on CSR and its Implications for the Firm, Governance, and Democracy (2010)Corporate goodness and shareholder wealth (2014)R&D, Patents, and Productivity (1987)AGENCY CONFLICT AND CORPORATE STRATEGY: THE EFFECT OF DIVESTMENT ON CORPORATE VALUE (1997)THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK (1997)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Economic Action and Social Structure: The Problem of Embeddedness (1985)Building Theory about Theory Building: What Constitutes a Theoretical Contribution? (2011)Institutions, Institutional Change and Economic Performance (1990)Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations (2007)What We Know and Don’t Know About Corporate Social Responsibility (2012)Does Corporate Social Responsibility Lead to Superior Financial Performance? A Regression Discontinuity Approach (2015)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)Responsible Investing: The ESG-Efficient Frontier (2019)Social Capital in the Creation of Human Capital (1988)The Cross-Section of Expected Stock Returns (1992)Bowling alone (2000)Do institutional investors drive corporate social responsibility? International evidence (2018)Firms and social responsibility: A review of ESG and CSR research in corporate finance (2021)Aggregate Confusion: The Divergence of ESG Ratings (2022)Corporate financing and investment decisions when firms have information that investors do not have (1984)Large Shareholders and Corporate Control (1986)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Corporate social responsibility and access to finance (2013)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Do Investors Care about Carbon Risk? (2019)Corporate green bonds (2021)Culture's Consequences: International Differences in Work-Related Values. (1983)Law and Finance (1998)External Control of Organizations: Resource Dependence Perspective (2011)Why and How Investors Use ESG Information: Evidence from a Global Survey (2017)A Survey of Corporate Governance (1997)Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate Social and Financial Performance: A Meta-Analysis (2003)Environmental, Social, and Governance (ESG) disclosure: A literature review (2022)Climate Risk Disclosure and Institutional Investors (2023)The Effects of Mandatory ESG Disclosure Around the World (2024)
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References

  • 2007Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility4,891 cited
  • 2008“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility4,559 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 2000Corporate social responsibility and financial performance: correlation or misspecification?3,818 cited
  • 2017Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis3,754 cited
  • 2001Value Maximisation, Stakeholder Theory, and the Corporate Objective Function2,289 cited
  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited
  • 2016Corporate Sustainability: First Evidence on Materiality1,945 cited
  • 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure1,916 cited
  • 2021Mandatory CSR and sustainability reporting: economic analysis and literature review1,902 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 2012What drives corporate social performance? The role of nation-level institutions1,709 cited
  • 2017ESG performance and firm value: The moderating role of disclosure

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1,606 cited
  • 2021Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings1,571 cited
  • 2017The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China1,454 cited
  • 2016On the Foundations of Corporate Social Responsibility1,420 cited
  • Cited by

    • 2023The Diversity of Environmental, Social, and Governance Aspects in Sustainability: A Systematic Literature Review55 cited
    • 2024Mandatory disclosure and corporate ESG performance: Evidence from China's “explanation for nondisclosure” requirement39 cited
    • 2024How can organizations measure the integration of environmental, social, and governance (ESG) criteria? Validation of an instrument using item response theory to capture workers' perception38 cited
    • 2025Transition Toward a Sustainable Circular Economy: A Perspective on Green Innovation and Governance Policy Using a Novel MMQR Approach38 cited