Environmental, Social, and Governance (ESG) disclosure: A literature review
Author:
Funder
American Accounting Association
Publisher
Elsevier BV
Subject
Accounting
Reference149 articles.
1. The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach;Al-Tuwaijri;Accounting, Organizations and Society,2004
2. Why and how investors use ESG information: Evidence from a global survey;Amel-Zadeh;Financial Analysts Journal,2018
3. Sustainable investing with ESG rating uncertainty;Avramov;Journal of Financial Economics,2022
4. Contracting benefits of corporate giving: An experimental investigation;Balakrishnan;The Accounting Review,2011
5. Shareholder activism and voluntary disclosure initiation: The case of political spending;Baloria;Contemporary Accounting Research,2019
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5. Theories underlying environmental, social and governance (ESG) disclosure: a systematic review of accounting studies;Journal of Accounting Literature;2024-01-05
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