IDEAS home Printed from https://ideas.repec.org/a/ids/ijbpma/v23y2022i3p304-322.html
   My bibliography  Save this article

Environmental social governance information and disclosure from a company perspective: a structured literature review

Author

Listed:
  • Karoline Bax
  • Sandra Paterlini

Abstract

The availability of non-financial information including environmental, social, and governance (ESG) data has skyrocketed in the last two decades. The information on ESG scores is valuable for understanding whether companies are explicitly considering ESG targets, developing plans to incorporate these targets into their businesses, and assessing to what extent the companies successfully reach these targets. In fact, the higher the ESG score, the better the company's performance should be with respect to ESG targets. The explicit incorporation of ESG targets could lead towards transitioning to sustainable and socially responsible businesses capable of dealing with grand societal challenges. While ESG has been mostly explored from an investor's point of view, this structured review takes a company's perspective. By analysing the citation network using CitNetExplorer, two important managerial trends are identified: 1) the characteristics of CEOs and their boards affect ESG disclosure and performance; 2) ESG disclosure influences access to debt financing, cost of capital, and financial performance.

Suggested Citation

  • Karoline Bax & Sandra Paterlini, 2022. "Environmental social governance information and disclosure from a company perspective: a structured literature review," International Journal of Business Performance Management, Inderscience Enterprises Ltd, vol. 23(3), pages 304-322.
    • Handle: RePEc:ids:ijbpma:v:23:y:2022:i:3:p:304-322
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=123824
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Vicky Ching Gu, 2023. "How independent should a board be? Examine the corporate social responsibility performance in the US healthcare sector," Service Business, Springer;Pan-Pacific Business Association, vol. 17(3), pages 695-721, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijbpma:v:23:y:2022:i:3:p:304-322. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=3 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.