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DOAJ Open Access
Understanding ESG reporting drivers: governance mechanisms, firm attributes, and regulatory roles
Cogent Business & Management, Vol 13, Iss 1 (2026) | ISSN: 2331-1975
Environmental, Social, and Governance (ESG) is a framework used by stakeholders to gauge firms’ ethical and responsible actions, beyond financial data. This framework is currently at the forefront of business and is expected to contribute towards a...
DOAJ Open Access
Signaling sustainability: the impact of ESG risk and sustainability awards on the performance of ESG-leader firms
Cogent Business & Management, Vol 13, Iss 1 (2026) | ISSN: 2331-1975
The growing integration of Environmental, Social, and Governance (ESG) in business and sustainability ratings has attracted increasing scrutiny in developing capital markets. This study examines the effects of ESG risk exposure and sustainability awa...
Repositori Institusi
Influence of ESG on Sustainability Reporting: Mediation Rule of Green Innovation and Investor Sentiment
This study aims to investigate if the quality of sustainability reporting is particularly influenced by a company’s commitment and approach to relevant environmental, social, and governmental (ESG) factors. Companies that seriously implement good s...
Repositori Institusi
Pengaruh Profitabilitas, Environmental Social Governance (Esg), Dan Green Accounting Terhadap Nilai Perusahaan Dengan Variabel Kontrol Leverage Dan Ukuran Perusahaan
Thesis
Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas, Environmental
Social Governance (ESG), dan Green Accounting terhadap Nilai Perusahaan
dengan variabel kontrol Leverage dan Ukuran Perusahaan (pada perusahaan
pertambangan yang terdaft...
Repositori Institusi
ESG's Future on Sustainability Reporting: Bibliometric Analysis
This study aims to describe the mapping of the Company's business activities to sustainability reports and how it is implemented on ESG, with the expectation that it can take into account the interests of stakeholders, such as workers, communiti...
Repositori Institusi
Pengaruh Pengungkapan Enviromental, Social Dan Governance (ESG) Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bei Tahun 2020-2023)
Thesis
Pada tahun 2020 hingga 2023, penelitian ini menguji dampak pengungkapan esg terhadap nilai perusahaan pada perusahaan perbankan yang terdaftar di bursa efek indonesia (bei). Dalam penelitian ini, 56 data observasi dari sampel 14 organisasi perbanka...
Jurnal Institusi
Pengaruh Profitabilitas, Environmental Social Governance (ESG) Dan Green Accounting Terhadap Nilai Perusahaan Dengan Variabel Kontrol Leverage Dan Ukuran Perusahaan
Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 2 No. 6 (2024): JALAK; 479-489
This study aims to investigate the impact of Profitability, Environmental Social Governance (ESG), and Green Accounting on Firm Value with controlling variables for Leverage and Firm Size (in mining companies listed on the Indonesia Stock Exchange fo...
Jurnal Institusi
MEDIA KAMPANYE PADA “KONTAN MONEYFEST GREENERACTION 2023” DENGAN MENERAPKAN ESG
INSIDE : Jurnal Desain Interior; Vol. 3 No. 1 (2025): Inside Jurnal Desain Interior ( Visual Identity ); 475 - 487
The design of this campaign is in the form of a series of educational visuals for the MoneyFest event organized by Kontan, with the aim of increasing generation Z's financial literacy, especially regarding to ESG (Environmental, Social and Gover...
Jurnal Institusi
Integration of Explainable AI (XAI) Models for ESG Reporting within a Sustainable Enterprise Information System Governance Framework
JAISEN: Journal of Advanced Information Systems and Engineering; Vol. 1 No. 2 (2026): JAISEN: Journal of Advanced Information Systems and Engineering ; 12-31
Climate change demands transparent and evidence-based sustainability governance. This study develops an Explainable Artificial Intelligence–Enabled Decision Support System (XAI-EDSS) to predict and explain Indonesia’s carbon emissions within t...
Jurnal Institusi
PENGARUH PENGUNGKAPAN ENVIROMENTAL, SOCIAL DAN GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2020-2023)
Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 3 No. 3 (2025): JALAK; 245-253
From 2020 to 2023, this study examines the impact of ESG disclosures on firm value in banking companies listed on the Indonesia Stock Exchange (IDX). In this study, 56 data observations from a sample of 14 banking organizations are used for multi...
PubMed
Quantitative ESG disclosure and divergence of ESG ratings
Front Psychol
Over the past decade, sustainable finance has been a topic of burgeoning significance for investors, and ESG ratings have become commonly used to implement ESG investment strategies in practice. Strikingly, it is widely documented in both academic li...
PubMed
ESG Disclosure, REIT Debt Financing and Firm Value
J Real Estate Financ Econ (Dordr)
Using recently available GRESB ESG public disclosure data for REITs around the world, we examine how ESG disclosure is related to REIT debt financing and firm value. We find that REITs with higher levels of ESG disclosure have lower cost of debt, hig...
PubMed
Reconsidering systematic factors during the Covid-19 pandemic – The rising importance of ESG
Financ Res Lett
We investigate the importance of Environmental, Social and Governance (ESG) ratings in explaining different industry returns during the Covid-19 window. We build our ESG factor as the spread in returns between firms in the top ESG quartile and those ...
PubMed
Do pilot zones for green finance reform and innovation avoid ESG greenwashing? Evidence from China
Heliyon
As ESG investments have grown, many companies are emphasizing them to impress capital markets and consumers with their responsibility and environmental consciousness. However, managers in unethical companies greenwashing ESG reports to keep clients. ...
PubMed
Clean energy and (E)SG investing from energy and environmental linkages
Environ Dev Sustain
The objectives of this study are to analyze the presence of environmental values in ESG indexes based on the positive value relationship between energy and the environment found in existing studies and to identify the characteristics of environmental...
PubMed
A computational model of the competitive effects of ESG
PLoS One
Environmental and social initiatives within firms, commonly grouped under the ESG term, have attracted significant business interest. However, the mechanism that links ESG investment to firm performance is unclear. We develop a computational model th...
PubMed
International market exposure to sovereign ESG
J Sustain Financ Invest
We quantify equity and bond market sensitivity to sovereign ESG scores and their variations which, theoretically, is equivalent to evaluating the demand for ESG at the global scale. We do so by estimating a longitudinal model, at the issue level, tha...
PubMed
Exploring Trends in Environmental, Social, and Governance Themes and Their Sentimental Value Over Time
Front Psychol
Environmental, social, and governance (ESG) is an indicator that measures a company’s non-financial performance. Many firms have recently emphasized the importance of ESG. Ascertaining what topics are being discussed around ESG and how they change ...
PubMed
ESG performance, auditing quality, and investment efficiency: Empirical evidence from China
Front Psychol
Dramatic changes in the business environment have created demands for additional information such as management discussions, governance information, and financial statement notes that go beyond the coverage of traditional financial reporting. Environ...
PubMed
The role of ESG performance during times of financial crisis: Evidence from COVID-19 in China
Financ Res Lett
We examine the role of ESG performance during market-wide financial crisis, triggered in response to the COVID-19 global pandemic. The unique circumstances create an inimitable opportunity to question if investors interpret ESG performance as a signa...