影响导航:通过系统审查全面分析 ESG 披露后果

IF 4.8 Q1 BUSINESS Business Strategy and Development Pub Date : 2024-05-16 DOI:10.1002/bsd2.382
Li Li, Maisarah Mohamed Saat, Saleh F. A. Khatib, Ping Chu, Hamid Ghazi H Sulimany
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引用次数: 0

摘要

本文旨在通过内容分析,对有关环境、社会和治理(ESG)披露后果的文献进行全面系统的评估。本文采用系统化的方法,从 Web of Science 数据库中收集了 165 篇研究样本,并在计量经济学和内容分析的基础上对其进行了评估,包括发表趋势、地域分布、与环境、社会和治理信息披露相关的理论和后果(企业的投资和创新、融资成本和方法、企业的运营和财务风险、企业绩效和价值等),为今后的研究提供了一些方向。根据分析,文献在研究环境、社会和公司治理信息披露对公司创新和投资、融资成本和方法、财务风险和运营、企业绩效等领域的影响时,更关注利益相关者理论。尽管大多数文献都关注公司业绩和价值,但对两者之间的关系仍没有清晰的认识。此外,关于企业投资和创新、融资成本和方法的研究也很有限,而企业运营和财务风险的影响还有待探讨。同时,本研究还将环境、社会和公司治理信息披露对分析师、审计费用和收益管理的影响作为一个新的研究方向。最后,本研究创新性地发现,制度压力可能会对环境、社会和治理信息披露的后果产生影响,这在以往的研究中是没有发现的。
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Navigating the impact: A comprehensive analysis of ESG disclosure consequences through systematic review

The purpose of this article is to provide a comprehensive and systematic assessment of the literature on the consequences of environmental, social, and governance (ESG) disclosure by means of content analyses. Using a systematic approach, a sample of 165 studies was collected from the Web of Science database and evaluated on the basis of econometric and content analyses, including publication trends, geographical distribution, theories and consequence associated with ESG disclosure (investment and innovation of firms, financing cost and method, operations and financial risk of firms, firm performance and value and others), provides some direction for future investigation. According to the analysis, the literature was more interested in the stakeholder theory when examining the effects of ESG disclosure on areas including company innovation and investment, financing costs and methods, financial risk and operations, business performance, and others. Even though most of the literature has focused on firm performance and value, there is still no clear understanding of the relationship. Also, limited work was found on the investment and innovation of firms, and financing cost and method, while the impact of operations and financial risk of firms has yet to be explored. Meanwhile, this study also identified the impact of ESG disclosure on analysts, audit fees, and earnings management as a new research direction. Finally, this study innovates new findings that institutional pressures may have an impact on the consequences of ESG disclosure, a topic not found in previous studies.

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来源期刊
Business Strategy and Development
Business Strategy and Development Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)
CiteScore
5.80
自引率
6.70%
发文量
33
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