Abstract:
This special issue comprises 12 papers published in the Special Issue entitled "Corporate Finance and Environmental, Social, and Governance (ESG) Practices", addressing a wide range of topics related to the following: corporate reporting (sustainability reporting; environmental accounting information disclosure and financial risk; compulsory preliminary profit and loss disclosure and stock prices; capital expenditure and ESG disclosure; and International Financial Reporting Standards (IFRS) disclosure and the cost of equity capital); essential drivers of enterprise value (the mediating role of ESG scores in the association between board gender diversity and firm values; promoters' holdings, institutional holdings, the dividend payout ratio and firm value; leverage and firm values; sustainable finance, capital and firm values); the impact of agency issues, as well as ESG, socially responsible investing (SRI), ethical investing, and impact investing, on corporate performance; and perspectives concerning the way the automobile sector is evolving to produce zero-emission vehicles.
Subjects:
ESG
SRI
bibliometric analysis
publication metrics
debt ratio
firm value
net profit margin
sales
profitability
electromobility risk
rare metals
environmental protection
costs of automotive transformation
cost of equity capital
IFRS
European firms
STOXX Europe 600
GMM-system
capital expenditure
ESG disclosure
stakeholder theory
resource dependence theory
principal component analysis
sustainable finance
firm's value
institutional ownership
institutional holdings
promoters' holdings
dividend payout ratio
firm size
agency problem
agency cost
agency theory
bibliometric
business performance
corporate governance
compulsory disclosure
fair disclosure
preliminary earnings announcement
profit and loss structure change disclosure
gender diversity
Saudi Arabia
masculinity—feminist cultural dimension
environmental accounting
environmental accounting information disclosure
financial risk
sustainable companies
CSI
sustainability reporting
non-financial reporting
systematic review
sustainability accounting
legitimacy theory
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