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Journal articles on the topic 'The social ESG-score'

Author: Grafiati

Published: 24 June 2021

Last updated: 29 July 2025

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1

Kartikasary, Metya, Maria Paramastri Hayuning Adi, Martogi Marojahan Sitinjak, Hardiyansyah, and Desti Yolanda Sari. "Environmental, Social and Governance (ESG) Report Quality and Firm Value in Southeast Asia." E3S Web of Conferences 426 (2023): 02087. http://dx.doi.org/10.1051/e3sconf/202342602087.

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This study examines the impact between the Environmental, Social, and Governance (ESG) score and firm value described by market capitalization from the perspective of legitimacy theory. This study focuses on ESG disclosures from 608 companies in Southeast Asia for 5 years. This study tested three dimensions of the ESG Score (environmental, social, and governance pillar score) that most affect the value of the company. ESG Score is measured from the Thomson Reuters Eikon Refinitiv matrix and analyzed with multiple regression analysis. This research shows that ESG disclosure positively affects f

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2

Ernst, Dietmar, and Florian Woithe. "Impact of the Environmental, Social, and Governance Rating on the Cost of Capital: Evidence from the S&P 500." Journal of Risk and Financial Management 17, no. 3 (2024): 91. http://dx.doi.org/10.3390/jrfm17030091.

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We use the S&P 500 to investigate whether companies with a good ESG score benefit from a lower cost of capital. Using Bloomberg’s financial data and MSCI’s ESG score for 498 companies, we calculated the measures of descriptive statistics, finding that companies with better ESG ratings enjoy both a lower cost of equity and a lower cost of debt. However, their WACC shows no improvement with a higher ESG score. Companies with a poor ESG rating have a lower WACC due to the higher proportion of debt capital, coupled with a higher cost of debt, compared to the cost of equity capital. Calculating

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3

Sharma, Raj Bahadur, Shilpa Lodha, Asha Sharma, Sajid Ali, and Abdalla Mohamed Elmezughi. "Environment, Social and Governance Reporting and Firm Performance: Evidence from GCC Countries." International Journal of Innovative Research and Scientific Studies 5, no. 4 (2022): 419–27. http://dx.doi.org/10.53894/ijirss.v5i4.1006.

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The aim of this research is to investigate the impact of ESG reporting on firm performance, Environment, Social and Governance (ESG) are a triple-bottom-line approach that combines financial gains with adhering to social, governance and environmental norms. In addition, the study's objective is to determine the relationship between ESG disclosure and firm performance in Gulf Cooperation Council (GCC) listed companies. ESG scores and other samples for 91 firms from 6 GCC countries were collected for this purpose over a three-year period from 2019, 2020 and 2021. The sample comprised nine divers

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Aresteria, Maya, Deddy Sulestiyono, and Yunita Lisnaningtyas Utami. "REGULATION AND CORPORATE ENVIRONMENT SOCIAL GOVERNANCE SCORE IN INDONESIA." Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities 7, no. 1 (2024): 914–24. http://dx.doi.org/10.34010/icobest.v7i.603.

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This paper aims to analyze regulations and Environment Social and Governance (ESG) scores in Indonesia. The ESG assessment in Indonesia was carried out by the Indonesian Stock Exchange in collaboration with Morningsatar Sustainalytics. Research was carried out using a qualitative approach with literature reviews and descriptive methods. A literature review was conducted to analyze ESG policies in Indonesia. Descriptive analysis is carried out to see the issuer's ESG score. Data on ESG scores and controversy scores were obtained from the list issued by the IDX via idx.co.id as of 31 December 20

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Lee, Jeong Hwan, Jin Hyung Cho, and Bong Joon Kim. "ESG Performance of Multinational Companies and Stock Price Crash: Evidence from Korea." Journal of Economic Integration 37, no. 3 (2022): 523–39. http://dx.doi.org/10.11130/jei.2022.37.3.523.

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Our research focuses on the relationship between the ESG performance of South Korean multinational companies and stock price crash in next year. For our study, we divide samples into three different categories - namely, all companies, multinational companies (MNC) and non-multinational companies(non-MNC). Our major findings are as following. First, we find the negative relationship between the social (S) score of multinational companies and future price crash, indicating that their social performance prevents price crash risk. Second, when individual ESG performance is considered, there exists

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6

Wong, Woei Chyuan, Abd Halim Ahmad, Shamsul Bahrain Mohamed-Arshad, Sabariah Nordin, and Azira Abdul Adzis. "Environmental, Social and Governance Performance: Continuous Improvement Matters." Malaysian Journal of Economic Studies 59, no. 1 (2022): 49–69. http://dx.doi.org/10.22452/mjes.vol59no1.3.

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This paper examines the determinants of Malaysian listed firms’ environmental, social and governance (ESG) performance during the period 2005–2018. We focus on individual firms’ continuous efforts to improve their ESG scores once they are ESG rated. Panel fixed effect results reveal that the number of years since a firm was first included in Bloomberg’s ESG score is positive and significantly related to its ESG performance. We interpret this as evidence of firms’ deliberate efforts to improve their ESG scores once they fall under the radar of a third-party ESG rating agency. This finding under

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7

Fu, Jian. "ESG, Stock Returns and Stock Volatility: Evidence from Chinese Listed Companies." SHS Web of Conferences 181 (2024): 02002. http://dx.doi.org/10.1051/shsconf/202418102002.

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Corporate sustainability is the top concern of the whole society, and whether environmental, social, and governance (ESG), as a way to measure corporate sustainability, has an impact on company stock returns and volatility is widely discussed. This article investigates how ESG performance influences the return of stocks and volatility for all A-share companies during the period of 2019 to 2022. The research employs the composite ESG score and the separate E, S, and G scores to evaluate the ESG performance of corporations, and employs regression models to examine the association between ESG sco

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Vortelinos, Dimitrios, Angeliki N. Menegaki, and Spyros Alexiou. "The Relationship between Credit Rating and Environmental, Social, and Governance Score in Banking." Economies 12, no. 6 (2024): 152. http://dx.doi.org/10.3390/economies12060152.

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The present paper investigates the relationship between stock prices, credit ratings, and ESG scores for banks internationally. First, it describes stock prices and ESG scores at an annual frequency, as well as stock price and credit risk at a daily frequency. The relationships between (a) stock price and credit rating returns with ESG score returns and (b) among ESG scores are examined by pairwise annual correlation, and daily correlations are examined between price and credit rating returns. Furthermore, Granger causality is used to examine the relationships between the following: (a) price

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9

Fadhilah, Alfiyyah Nuur, and Eddy Suranta. "The Effect of Accrual Earnings Management and Real Earnings Management on Environmental, Social, and Governance (ESG) Reporting Performance." Ilomata International Journal of Tax and Accounting 5, no. 1 (2023): 77–96. http://dx.doi.org/10.52728/ijtc.v5i1.1001.

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This research aims to offer empirical insights into variations in earnings management within companies categorized in the Environmental, Social, and Governance (ESG) score ranking, and seeks to establish a correlation between earnings management practices and Environmental, Social, and Governance (ESG) performance. The study scrutinizes accrual earnings management alongside real earnings management. The Environmental, Social, and Governance (ESG) score ranking comprises four categories: low, medium, high, and severe. Accrual earnings management is gauged through the modified Jones model, while

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10

Meeprom, Sansanee, Wachira Boonyanet, and Supa Tongkong. "Relationship of ESG scores on firm performance: Moderating roles of board size and CEO duality." Journal of Infrastructure, Policy and Development 8, no. 7 (2024): 4403. http://dx.doi.org/10.24294/jipd.v8i7.4403.

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The aim of this study is to examine the relationship between Environmental, Social and Governance (ESG) activities and the performance of Thai listed firms. The moderating roles of board size and CEO duality on this relationship are also assessed. The ESG score provided by LSEG (formerly Refinitiv) is chosen to measure ESG activities, both as an overall ESG combined scores and as Environment, Social, and Governance pillar scores. Multiple regression analysis is used to test the impact of ESG on firm performance while the PROCESS macro is used to test the moderating effects. Results reveal that

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11

Tarmuji, Indarawati, Ruhanita Maelah, and Nor Habibah Tarmuji. "The Impact of Environmental, Social and Governance Practices (ESG) on Economic Performance: Evidence from ESG Score." International Journal of Trade, Economics and Finance 7, no. 3 (2016): 67–74. http://dx.doi.org/10.18178/ijtef.2016.7.3.501.

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12

Oza, Priyanka, and Ameya Patekar. "Does environmental, social, and governance strategy lead to better firm performance: Analysis of NIFTY 500 companies." Corporate Governance and Sustainability Review 8, no. 2 (2024): 24–36. http://dx.doi.org/10.22495/cgsrv8i2p2.

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This research examines the correlation between environmental, social, and governance (ESG) score and a firm’s market performance, financial performance, operational performance, and profitability, as well as the influence of control variables such as firm size, leverage, growth, and liquidity. The study focuses on companies listed in the NIFTY 500 index during the years 2021 and 2022, categorized into services and manufacturing groups. Multiple linear regression was employed to analyze the study’s hypotheses. The findings revealed that the ESG score significantly and positively impacts the fin

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13

N, Edi Surya, Yeni W, and Doddy S. "The Impacts of Banks Financial Performance on Environmental Social Governance Disclosures: The Case of Asean Banks." International Research Journal of Multidisciplinary Scope 05, no. 03 (2024): 28–38. http://dx.doi.org/10.47857/irjms.2024.v05i03.0377.

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This document's goal is to investigate the bank's kinerja keuangan dampak in the ESG. This study compares 47 banks in ASEAN between 2018 and 2022. There are eight banks in ASEAN that have implemented ESG, including those in Indonesia, Malaysia, the Philippines, Singapore, Thailand, and Vietnam. The independent variables are the liquidity, capital ratio, and quality asset. The variable depends on the ESG score. We are using Total Assets and ROA as control variables. In this study, we used a panel regression model to analyze the impact of bank lending practices on ESG in ASEAN bank-to-bank lendi

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14

Kumar, Neelesh. "Impact of ESG Score on Stock Performance in Banking and IT Sector." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 04 (2024): 1–5. http://dx.doi.org/10.55041/ijsrem31104.

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The awareness regarding Environmental, Social and Governance (ESG) has grown a lot in the recent past years. The paper mainly aims at investigating whether there is an existing relationship between the disclosure by the companies from the industry of Banking and Information Technology based upon Environmental, social and governance framework and the stock performance of the companies of the same industry. The study took variable as the ESG Score and annual share price of the top 5 companies each of Banking and Information Technology present in the NSE ESG INDEX between the FY2014 to FY 2023. T

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Qasem, Ameen, Shaker Dahan AL-Duais, Wan Nordin Wan-Hussin, Hasan Mohamad Bamahros, Abdulsalam Alquhaif, and Murad Thomran. "Institutional Ownership Types and ESG Reporting: The Case of Saudi Listed Firms." Sustainability 14, no. 18 (2022): 11316. http://dx.doi.org/10.3390/su141811316.

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The main aim of this study is to investigate the influence of institutional investors’ ownership (INOW) on firms’ environmental, social, and governance (ESG) reporting in Saudi Arabia. Using data on ESG reporting from the Bloomberg database for 206 Saudi-listed firms spanning the period from 2010 to 2019 and employing ordinary least squares regression (OLS), the results show a significant and positive association between INOW and ESG reporting. When institutional investors are classified into government and privately managed institutions, the research findings clearly show that only government

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16

Africa, Laely Aghe, Agustina Ratna Dwiati, and Joicenda Nahumury. "The Effect of Enviromental Score, Social Score and Governance Score Toward Financial Performance." IJEBD (International Journal of Entrepreneurship and Business Development) 7, no. 2 (2024): 371–78. http://dx.doi.org/10.29138/ijebd.v7i2.2708.

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Purpose: This research aims to analyze the influence of Enviromental Score, Social Score and Governance Score on the Financial Performance in non Financial companies listed on the Indonesia Stock Exchange for the period 2019-2021 Design/methodology/approach: The sampling method used is purposive sampling method. Data analysis using SPSS 24.0 test tool by descriptive statistics, classic assumption test, multiple linear regression test and hypothesis test Findings: The results showed that Enviromental Score, Social Score and Governance Score not significant to financial performance which measure

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17

Simamora, Alex Johanes. "Environmental, Social, and Governance (ESG) Risk towards Stock Market Reaction in Indonesia." International Journal of Financial Systems 3, no. 1 (2025): 1–20. https://doi.org/10.61459/ijfs.v3i1.45.

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Investors want to ensure that their investments will be sustainable by investing in a business that considers ESG aspects. This research aims to examine the effect of ESG risk on stock market reaction in Indonesia. Research samples include 300 observations that listed on the index of Indonesian Stock Exchange ESG Leaders. ESG risk is measured by ESG risk score. Stock market reaction is measured by abnormal return. Hypothesis test uses fixed-effect regression analysis. Based on data analysis, ESG risk has an effect on stock market reaction. The effect of ESG risk on stock market reaction occurs

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18

Kaminskyi, Andriy, Maryna Nehrey, and Anastasiia Fedchun. "ESG-score effect in risk assessment of direct and portfolio investment: evidence from CEE markets." 15, no. 15 (August 1, 2022): 38–44. http://dx.doi.org/10.26565/2310-9513-2022-15-04.

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The inclusion of ESG factors (Environmental, Social, Governance) in the assessment of investment attractiveness is a dynamic trend in the current period. The integrated indicator of these factors is the ESG score. In the paper, the authors examined the interdependencies between the three indicators: ESG scores, expected returns, and risks. The survey was conducted for 21 companies from Central and Eastern Europe. The inverse relationship between ESG score and risk is shown, as well as the practical absence of a relationship with expected returns. ESG score effect in risk assessment of direct a

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Vijaya, Diota Prameswari. "Dampak Kinerja Keuangan atas Enviroment Social Governance (ESG) Score Pada Perusahaan Terindeks IDX ESG Leader." Jurnal Pendidikan Ekonomi Undiksha 15, no. 2 (2023): 263–68. https://doi.org/10.23887/jjpe.v15i2.78866.

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Assessment of company performance based on financial information is not sufficient for stakeholders in making decisions. Stakeholders need other information, such as non-financial information, namely economic, enviromental and social aspects contained in sustaiability reports. The aims of this research is to anylize the influence of the ESG Score on the financial performance of companies indexed by the IDX ESG Leader from 2020 to 2022. The number of samples in this research is 39 which was determined using the purposive sampling method. Data was processed using simple linear regression analysi

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Si, Dingwen. "An Efficient Predicative Approach of ESG Invest Scoring Using Random Forest Algorithm." BCP Business & Management 45 (April 27, 2023): 382–92. http://dx.doi.org/10.54691/bcpbm.v45i.4950.

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Environmental, social, and governance (ESG) factors are considered while making business and investment choices. Human capital and climate change are causing firms to re-evaluate their focus away from conventional financial gains. Investors are drawn to socially responsible investments due to a shift in global attitudes toward sustainability and the availability of environmental, social, and governance (ESG) indicators. The strategic value of ESG measures has been researched extensively for private organisations, but less attention has been paid to public corporations. The use of quantitative

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Guo, Guangyu. "Evaluating the Impacts of Sustainability Reporting on Financial Performance of Corporations." Advances in Economics, Management and Political Sciences 137, no. 1 (2024): 106–16. https://doi.org/10.54254/2754-1169/2024.18674.

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With the increasing emphasis on corporate sustainability and general global sustainability issues, more companies and firms began to prioritize their business sustainability measures, such as requiring third-party organizations risk assessment and keeping an outstanding ESG score. While some studies have shown that this positively impacts companies financial performance, various results still highlight disagreement. It is still unclear for firms the optimal cost-effective ratio of maintaining a high ESG score. Moreover, sometimes the subjunctive weights of specific indices included in calculat

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Martha, Henri, and Khomsiyah Khomsiyah. "THE EFFECTS OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) ON CORPORATE PERFORMANCE." Jurnal Ilmiah Bisnis dan Ekonomi Asia 17, no. 1 (2023): 112–20. http://dx.doi.org/10.32815/jibeka.v17i1.1380.

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This study has the purpose to discuss the effect of Environmental, Social, Governance (ESG) disclosure on market performance. The variables used in this study involved the dependent variable (Tobin's Q), the independent variable (ESG disclosure score), and the moderating variable (ROA and ROE). The population is obtained by the companies listed on the Indonesia Stock Exchange in 2016-2020. Sampling is done by purposive sampling. According to the purposive sampling method, samples are from 67 companies. The multiple regression analysis is used as the analytical method in this study. The results

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Șerban, Radu-Alexandru, Diana Marieta Mihaiu, and Mihai Țichindelean. "Environment, Social, and Governance Score and Value Added Impacts on Market Capitalization: A Sectoral-Based Approach." Sustainability 14, no. 4 (2022): 2069. http://dx.doi.org/10.3390/su14042069.

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The main goal of this study was to measure the impact of the environmental, social, and governance (ESG) sustainability score and value added to companies’ market capitalization. Therefore, financial and sustainable performance were measured in a sample of 5557 companies divided into 9 economic sectors of activity from 78 countries and 6 regions (Americas: 2144; Asia: 1770; Europe: 1232; Oceania: 311; Africa: 90; United Kingdom: 10). The analyzed sample consisted of publicly traded companies ranked by market capitalization (from small-cap to large-cap), for which the ESG score was measured in

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Tumba, Afnei Ngan Billy. "Environmental, Social, and Governance Performance and Investment Efficiency: The Energy Sector Indonesia." Jurnal Ilmiah Ekonomi Global Masa Kini 15, no. 1 (2024): 43–48. http://dx.doi.org/10.36982/jiegmk.v15i1.3963.

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Environmental, Social, and Governance (ESG) has become an interesting issue in corporate sustainability reports in Indonesia, awareness of the importance of the environment in the business chain encourages companies in the energy sector in Indonesia to start implementing it, the impact of ESG strategies and operations on company performance is a topic of discussion in modern academic and business research today. Researchers also look at the efficiency of corporate investment. Companies in the energy sector are required to implement ESG in their business chain, what about the investment efficie

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Suttipun, Muttanachai, and Parnicha Dechthanabodin. "Environmental, Social and Governance (ESG) Committees and Performance in Thailand." Asian Journal of Business and Accounting 15, no. 2 (2022): 205–20. http://dx.doi.org/10.22452/ajba.vol15no2.7.

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Manuscript type: Research paper Research aims: The study aims to investigate the extent and level of environmental, social and governance (ESG) performance of listed companies in Thailand, and test for the relationship between ESG committees and performance. Design/methodology/approach: Using the top 100 Thai listed companies (364 firm-year observations) from the Stock Exchange of Thailand (SET), the corporate annual reports during 2018 to 2021 are used to collect ESG board committee characteristics, while ESG performance is collected and measured by ESG scores from S&P Capital IQ and Capi

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Bifulco, Giuseppe Maria, Riccardo Savio, Maria Federica Izzo, and Riccardo Tiscini. "Stopping or Continuing to Follow Best Practices in Terms of ESG during the COVID-19 Pandemic? An Exploratory Study of European Listed Companies." Sustainability 15, no. 3 (2023): 1796. http://dx.doi.org/10.3390/su15031796.

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This study aims to examine the effect of the COVID-19 pandemic on environmental, social, and governance (ESG) performance for European listed companies. The purpose of this study is to understand if and how the COVID-19 pandemic outbreak influenced the behavior of European companies in terms of best practices in ESG. In this paper, we consider the ESG score as a proxy of management practices. The ESG score was collected for all companies included in the STOXX 600 index (from the Refinitiv Eikon database) and analyzed using fixed and random effects. The sample is composed of 600 European listed

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Serino, Luana, Alessia Spignese, and Francesco Campanella. "Are ESG scores driven by financial information? Evidence from European banks." Journal of Risk Management in Financial Institutions 17, no. 4 (2024): 409. http://dx.doi.org/10.69554/lyct1993.

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In recent years, investors' increasing focus on sustainable investments and the sustainability orientation of companies has led to parallel growth in the market for environmental, social and governance (ESG) performance and ESG rating agencies. However, even though ESG rating agencies have become very influential institutions, the literature has found that ESG performance ratings provided by different agencies often differ from each other. This causes consequences that should be considered, such as complex evaluation of companies' ESG performance and uncertainty in ESG investment decisions. Th

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Matuszewska-Pierzynka, Agnieszka, Urszula Mrzygłód, and Aleksandra Pieloch-Babiarz. "ESG performance and dividend stability of the world’s largest enterprises." Journal of Entrepreneurship, Management and Innovation 19, no. 4 (2023): 184–217. http://dx.doi.org/10.7341/20231946.

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PURPOSE: Theoretical and empirical research on corporate sustainability focuses on the relationship between environmental, social, and governance (ESG) performance and profitability or market value; little attention is given to describing their effect on dividend policy. Therefore, the main purpose of this paper is to address the research gap by identifying the relationship between corporate sustainability performance and the stability of dividend payouts. To achieve this goal, we formulated a general research hypothesis that there is a positive link between an enterprise’s ESG performance and

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Hartikasari, Annisa Ilma, Sri Wahyuni, Ika Yustina Rahmawati, and Restu Frida Utami. "The Link Effect of ESG Score, Stock Price Volatility, and Tax Payment: Doing Well while Doing Good." MAKSIMUM 14, no. 2 (2024): 231. http://dx.doi.org/10.26714/mki.14.2.2024.231-242.

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This study aims to identify how environmental, social and governance (ESG) performance influences stock price volatility, explicitly focusing on the moderating role of tax engagement. ESG performance is measured by an ESG Score calculated from the weighting of three dimensions: environmental, social and governance. Stock price volatility is measured by the degree of price variations over 12 months based on the last 52 weeks’ prices. A sample of Indonesia-listed firms is used, with 770 observations from 2023. The results show that the ESG Score negatively impacts stock price volatility, which i

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Bonaparte, Isaac. "Environmental, social, and governance controversies and earnings quality." Corporate Ownership and Control 21, no. 4 (2024): 89–105. https://doi.org/10.22495/cocv21i4art8.

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The paper examines the association between environmental, social, and governance (ESG) controversies and earnings quality. Prior studies have adduced evidence that ESG controversies significantly influence the cost of equity, audit pricing, firm value, and analyst following. However, the mechanism by which these relationships result has remained an open question. Using publicly available data from multiple sources, the paper constructs a sample of 2,629 firm-year observations. Then the author tests three hypotheses, contending that firms with high ESG controversies are more likely to be associ

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Majidi, Lalu, and Endah Tri Wahyuningtyas. "CAN ENVIRONMENT, SOCIAL AND GOVERNMENT DISCLOSURE INCREASE FINANCIAL PERFORMANCE ?" Business and Finance Journal 9, no. 1 (2024): 26–31. http://dx.doi.org/10.33086/bfj.v9i1.5818.

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This study analyzes the effect of ESG disclosure on financial performance in mining companies listed on the Indonesia Stock Exchange. The data used in this study are secondary data, which are taken from annual reports and sustainability reporting in 2015-2020. The analytical tool used to test the hypothesis is multiple regression analysis with spss. ESG score use csrhub data. Contributions for practitioners and policy makers. Researchers suggest a special setting where the relationship between ESG activities and corporate financial performance will be positive and significant. These results ar

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Chiek, Aik Nai, Chin Chee Kean, and Hena Lai Pei Loo. "The Cyclic Relationship between Environmental, Social and Governance (ESG) Disclosure and Corporate Financial Performance (CFP) in a Regional Economy." Journal of Contemporary Issues and Thought 11 (July 1, 2021): 79–93. http://dx.doi.org/10.37134/jcit.vol11.7.2021.

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The main purpose of this study is to examine the existence of cycle relationship between ESG disclosure and financial performance of listed companies in Malaysia, Singapore and Thailand. The secondary data of total 140 companies was extracted from Bloomberg database for period 2011 to 2016. The ESG disclosure of corporate is represented by ESG disclosure score, while earnings per share (EPS) is used to measure the corporate financial performance (CFP). Two years lag effect was assumed in this study to test how CFP in period 1 (2011-2012) influences ESG disclosure score in period 2 (2012-2014),

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Masditok, Tokit, Tri Gunarsih, Ira Geraldina, and Ake Wihadanto. "The Influence of ESG on Return on Asset ASEAN Companies 2013-2023." Almana : Jurnal Manajemen dan Bisnis 8, no. 3 (2024): 489–501. https://doi.org/10.36555/almana.v8i3.2674.

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In the last few decades, sustainability issues have received increasing attention among stakeholders in their business operations. Although many studies have examined the influence of ESG on the financial performance of companies in various regions, specific research that focuses on companies in ASEAN is still limited. Studies that directly link each Pillar Score and ESG Combine Score with ROA are still rare. This research offers a new contribution by providing a comprehensive analysis of the influence of each ESG pillar and ESG Combine Score on ROA in the ASEAN region. This research aims to a

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Rao, Sunhan. "The Relationship Between ESG Rating and the Cost of Equity Capital: Evidence from China." BCP Business & Management 38 (March 2, 2023): 325–34. http://dx.doi.org/10.54691/bcpbm.v38i.3711.

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With increasing market attention to corporate Environment, Social and Governance (ESG) practice, ESG Score plays an important part in a firm’s stock performance. Through regression analysis, this study aims to find out the relationship between ESG score and a firm’s cost of equity capital. The sample comprises 4365 effective samples covering 1035 Shanghai-Shenzhen A-share enterprises for the period spanning 2015 through 2020. The results show that there is a significant negative correlation between the ESG score and the firm's cost of equity capital. The analysis also shows that the G score in

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Wang, Keli. "Research on Influencing Factors and Improvement Strategies of Corporate ESG Performance from a Configuration Perspective." International Journal of Global Economics and Management 6, no. 1 (2025): 73–80. https://doi.org/10.62051/ijgem.v6n1.10.

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There is a close relationship between ESG ratings and aviation companies. A higher ESG score can enhance the social image, brand value, and market competitiveness of aviation companies; At the same time, it also helps to reduce financing costs, enhance investor confidence, and promote the sustainable development of the industry. Using 21 aviation manufacturing A-share listed companies as case studies, the dynamic QCA method is adopted to further explore the configuration path of factors affecting the ESG score of aviation enterprises from the spatiotemporal dimension by processing and analyzin

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Yuan, Weizhi. "What Are the Key Influencing Factors of ESG? Empirical Research Based on Chinese Listed Companies." Advances in Economics, Management and Political Sciences 66, no. 1 (2024): 38–46. http://dx.doi.org/10.54254/2754-1169/66/20241205.

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This study explores the impact of company financial indicators on the environmental, social and governance (ESG) scores of listed companies in China using a fixed-effects panel regression model. I found that companys total assets and number of employees are significantly and positively related to ESG scores, and that there may be a nonlinear relationship between the number of employees and ESG scores. In addition, current ratio has no significant effect in terms of ESG score. Debt-to-asset ratio was significantly negatively related to ESG score, while ROE and operating profit margin were signi

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CHEN, JIFAN, and MENGZE ZHANG. "Effect of Firm ESG Disclosure on Corporate Financial Performance and Firm Value." Korea Industrial Technology Convergence Society 29, no. 4 (2024): 165–74. https://doi.org/10.29279/jitr.k.2024.29.4.165.

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Corporate social responsibilityand sustainability has increasingly emphasized the impact of ESG factors on corporate management in recent years. maximizing financial benefits and creating social value in this context, this study comparatively analyzed the impact of ESG disclosures on Korean logistic companies’ financial performance and market value during 2010-2023. ESG disclosure was measured via Bloomberg's ESG Disclosure Score. The analysis revealed that companies with higher ESG disclosure scores had significantly greaterfinancial outcomes and market value. Furthermore, ESG disclosures had

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Buła, Rafał, Monika Foltyn-Zarychta, and Dominika Krawczyńska. "Disentangling ESG: Environmental, social and governance ratings and financial performance of Polish listed companies." Ruch Prawniczy, Ekonomiczny i Socjologiczny 86, no. 1 (2024): 149–78. http://dx.doi.org/10.14746/rpeis.2024.86.1.09.

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Socially responsible investments are a significant element of the global capital market and are becoming increasingly important also in the eyes of Polish investors. ESG ratings are a crucial decisive criterion, as they provide information on the corporate governance (G), and social (S) and environmental (E) activities, of companies. Even though the abovementioned areas differ significantly, the use of ESG ratings by investors is often narrowed down to the total ESG score. Additionally, the literature does not provide unambiguous results on whether the impact of total score as well as the indi

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Naresh Babu, E. M., G. Surya Prakash, and G. Sandhya. "Sustainability Practices and ESG Scores: A Sectoral Study of Nifty 50 Firms." RESEARCH REVIEW International Journal of Multidisciplinary 9, no. 7 (2024): 36–46. http://dx.doi.org/10.31305/rrijm.2024.v09.n07.006.

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Population is increasing which is leading to enhanced consumption of products and services. Companies are innovating to boost up the production in various ways. Companies are using various resources from environment as input and creating the required output to the mankind. In this process there are some companies which are using some unfair means and harming the society. Sustainable development is one which takes care of not only Profit of the company but also the People and Planet. ESG approach is a framework used to assess organizations business practices, activities and performances on ethi

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Shobhwani, Kapil, and Shilpa Lodha. "Impact of ESG Disclosure Scores on Financial, Operating and Market-Based Performance: Evidence from NSE-100 Companies." NMIMS Management Review 32, no. 3 (2024): 211–23. https://doi.org/10.1177/09711023241306219.

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The aim of this study is to explore the impact of overall and individual environmental, social and governance (ESG) disclosure scores on firm performance of the financial and non-financial companies. The study has used the data of 95 companies for the period of 2020 to 2023. The data has been calculated from Thomson Reuters Framework. The sample companies’ ESG disclosure score is calculated by content analysis, and the effect of the ESG score on firm performance is examined using panel data regression analysis. The environmental (ENV) and social (SOC) disclosure scores separately as well as th

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Srivisal, Narapong, Natthawat Jamprasert, Jananya Sthienchoak, and Pornpitchaya Kuwalairat. "Environmental, social and governance and creditworthiness: Two contrary evidence from major Asian markets." Asian Academy of Management Journal of Accounting and Finance 17, no. 2 (2021): 161–87. http://dx.doi.org/10.21315/aamjaf2021.17.2.7.

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Assets managed under sustainable investment criteria have been massively growing during the recent years. Among the criteria, environmental, social and governance (ESG) score leads the group as an important indicator of non-financial quality of a firm, which may reflect value to investors either through higher expected profit or lower risk. In this paper, we focus on the latter by exploring whether ESG score has linkage to the credit rating of firms due to the risk mitigation effect. Ordered logistic regressions are applied on a panel dataset of listed companies in Shanghai Stock Exchange and

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Mulyono, M. "Post Pandemic Business Sustainability Performance on Indonesian Stock Exchange Listed Companies." Australasian Business, Accounting and Finance Journal 18, no. 2 (2024): 70–79. http://dx.doi.org/10.14453/aabfj.v18i2.05.

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This study aims to examine the effect of the pandemic on the performance of business sustainability implementation related to ESG (Environmental, Social, and Government) in companies listed on ESG-based stock indices on the Indonesia Stock Exchange. ESG-based stock indices are the SRI-KEHATI index, ESG Leaders index, ESG Sector Leader index, ESG Quality 45 index, and IDX LQ45 Low Carbon Leaders Index. ESG score data is obtained from the S&P Global website. There are 31 companies that are listed on the ESG-based index with available ESG score data. The data analysis used in this study is th

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Bhattacharya, Sonali, and Dipasha Sharma. "Do environment, social and governance performance impact credit ratings: a study from India." International Journal of Ethics and Systems 35, no. 3 (2019): 466–84. http://dx.doi.org/10.1108/ijoes-09-2018-0130.

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Purpose The purpose of this study is to determine the impact of environment, social and governance (ESG) disclosure on credit ratings of companies in India. Design/methodology/approach Firms under study are listed on the Bombay Stock Exchange (BSE) 500 and represent almost 93 per cent of the total market capitalization on BSE. This study considers a sample of 122 firms from a population of 500 to examine the relationship between ESG scores and Credit Rating. The scope of this study is confined to those firms listed on the S&P BSE 500 which have made ESG disclosures and were rated by variou

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Rahma, Nadia, and Rofikoh Rokhim. "Is There any Effect of ESG Performance in the Improvement of Financial Risk in ASEAN-5?" International Journal of Quantitative Research and Modeling 3, no. 2 (2022): 61–65. http://dx.doi.org/10.46336/ijqrm.v3i2.274.

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Public awareness in social and environmental sustainability became a challenge that turned into general assessments. ESG (Environmental, Social, Governance) performance became essential. Hence, the firm that does not apply ESG criteria in its business activities will face a consequence from investors impacting its performance, associated with financial risk. This study examines ESG performance within ESG score, ESG controversy, and BGD (Board Gender Diversity) on the total and systematic risk as a proxy for the financial risk of public companies listed on the stock exchange. This study uses a

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Tjun, Lauw Tjun, Caritas Igansia Yeni Thoma, Nurul Intawaty Permata Mustamin, and Ryandika Ramadhan Al Farishi. "APAKAH ESG MEMENGARUHI RETURN SAHAM? STUDI PADA INDEKS SRI KEHATI." Modus 36, no. 2 (2024): 282–300. http://dx.doi.org/10.24002/modus.v36i2.9081.

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This research is motivated by corporate sustainability, where environmental, social and corporate governance issues are important in the company's annual report in addition to financial statements. The purpose of this study is to examine the relationship between ESG (Environmental, Social, and Governance) performance on Stock Return based on changes in stock prices at the beginning of the year and the end of the year on the Indonesia Stock Exchange (IDX). This study uses data on companies listed on the SRI-KEHATI Index. Of the 25 companies listed on the Indonesia Stock Exchange, 17 sample data

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Zhang, Guodong. "Analysis of Bank of America in the ESG Business Scale Growth Factors." Advances in Economics, Management and Political Sciences 156, no. 1 (2025): 187–94. https://doi.org/10.54254/2754-1169/2025.20658.

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This study investigates the factors contributing to the growth of an organisation's ESG (Environmental, Social, and Governance) business scale using the Vector Error Correction Model (VECM). The research analyses Bank of America's ESG strategies and it has been found that the ESG benchmarks held by the bank have strengthened in recent times. The findings indicate a negative correlation between the ESG score and key profitability indicators for Bank of America, suggesting that increased spending on ESG activities decreases net profit. This result can be attributed to the non-commercial nature o

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Ersoy, Ersan, Beata Swiecka, Simon Grima, Ercan Özen, and Inna Romanova. "The Impact of ESG Scores on Bank Market Value? Evidence from the U.S. Banking Industry." Sustainability 14, no. 15 (2022): 9527. http://dx.doi.org/10.3390/su14159527.

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Although there is a large volume of literature on the relationship between Environmental, Social and Governance (ESG) and firm performance, only a limited number of studies have focused on the banking sector. In addition, most of them used linear models. Therefore, in this study, we examined the impact of ESG and ESG pillar scores (environmental, social, and governance) on the market value of U.S. commercial banks by using linear and non-linear panel regression models over the period of 2016–2020. Moreover, we used the market value as a bank value indicator and included the effect of COVID-19.

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Kim, Kyunghyun, and Seongmin Seo. "Peer Effects on Corporate ESG Performance." Academic Society of Global Business Administration 22, no. 3 (2025): 23–43. https://doi.org/10.38115/asgba.2025.22.3.23.

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With growing recognition of ESG (Environmental, Social, and Governance) importance in corporate management worldwide, there is an increasing need to identify effective policy measures to enhance ESG performance among Korean firms. This study empirically examines whether the ESG activities of competing firms serve as peer effects that influence a company’s own ESG performance. The analysis reveals a significant positive correlation between a firm’s ESG score and the average ESG score of its competitors within the same industry and region, indicating the presence of peer effects. Notably, this e

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Reising, Joseph. "Impact of ESG on Bank Performance and Risk Around the COVID-19 Pandemic." Journal of Finance Issues 21, no. 1 (2023): 48–65. http://dx.doi.org/10.58886/jfi.v21i1.5217.

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Financial institutions’ focus on using ESG (environmental, social, and governance) criteria in decisions has grown significantly over time despite growing controversy over its use. Prior papers have not solved the controversy as they have found mixed results of the benefits of ESG activity. Further, there may have been structural changes that accompanied the pandemic’s period of economic stress. The paper examines the relation between ESG scores and financial institutions’ risk and performance measures. Pre-pandemic changes to ESG and its components are regressed on pandemic-period changes in

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Lee, Chee Loong, Kelvin Lee Yong Ming, and Lee Chin Yee. "ESG: Its Threshold Effect on Asian Energy Company Profitability." International Journal of Energy Economics and Policy 15, no. 2 (2025): 692–700. https://doi.org/10.32479/ijeep.18430.

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The impact of Environmental, Social, and Governance (ESG) factors on corporate financial performance remains a subject of ongoing debate among researchers. This study investigates the disaggregated components of ESG and their threshold effects on the profitability of Asian energy companies. Employing dynamic threshold panel regression, we find that the Environmental pillar score (E) enhances profitability when maintained below specific thresholds, while the social pillar score (S) shows profitability benefits when exceeding certain thresholds. Surpassing these thresholds, however, may either d

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