всего просмотров: 18
Оценка читателей: голосов 0
1. Ane P. An assessment of the quality of environmental information disclosure of corporation in China // Systems Engineering Procedia. 2012. Vol. 5. P. 420–426. https://doi.org/10.1016/j. sepro.2012.04.064.
2. Balatbat M., Siew R., Carmichael D. ESG scores and its influence on firm performance: Australian evidence // Australian School of Business School of Accounting, School of Accounting Seminar Series Semester. 2012. Vol. 2. P. 1–30. Australia: University of New South Wales, India.
3. Chen Y. et al. Effect of ESG performance on the cost of equity capital: Evidence from China // International Review of Economics & Finance. 2023. Vol. 83. P. 348–364. https://doi.org/10.1016/j.iref.2022.09.001.
4. Choi Y. K., Han S. H., Kwon Y. CSR activities and internal capital markets: Evidence from Korean business groups // Pacific-Basin Finance Journal. 2019. Vol. 55. P. 283–298. https://doi.org/10.1016/j.pacfin.2019.04.008.
5. Di Giuli A., Kostovetsky L. Are red or blue companies more likely to go green? Politics and corporate social responsibility // Journal of Financial Economics. 2014. Vol. 111. No. 1. P. 158–180. https://doi.org/10.1016/j.jfineco.2013.10.002.
6. Elkington J. Towards the sustainable corporation: Win-win-win business strategies for sustainable development // California management review. 1994. Vol. 36. No. 2. P. 90–100. https://doi.org/10.2307/41165746.
7. Fisher V. E., Mahoney L. S., Scazzero J. A. An international comparison of corporate social responsibility // Issues in Social and Environmental Accounting. 2016. Vol. 10. No. 1. P. 1–17. https://doi.org/10.22164/isea.v10i1.141
8. Garcia A. S., Orsato R. J. Testing the institutional difference hypothesis: A study about environmental, social, governance, and financial performance // Business Strategy and the Environment. 2020. Vol. 29. No. 8. P. 3261–3272. https://doi.org/10.1002/bse.2570.
9. Garcia-Castro R., Ariño M. A., Canela M. A. Does social performance really lead to financial performance? Accounting for endogeneity // Journal of Business Ethics. 2010. Vol. 92. P. 107–126. https://doi.org/10.1007/s10551-009-0143-8.
10. Ghardallou W., Alessa N. Corporate Social Responsibility and Firm Performance in GCC Countries: A Panel Smooth Transition Regression Model. // Sustainability. 2022. Vol. 14 (13). P. 7908. https://doi.org/10.3390/su14137908.
11. Gillan S. L., Koch A., Starks L. T. Firms and social responsibility: A review of ESG and CSR research in corporate finance // Journal of Corporate Finance. 2021. Vol. 66. P. 101889. https://doi.org/10.1016/j.jcorpfin.2021.101889.
12. Hillman A. J., Keim G. D. Shareholder Value, Stakeholder Management, and Social Issues: What’s the Bottom Line? // Strategic. Manag. J. 2001. Vol. 22 (2). P. 125–139. https://doi.org/10.1002/1097-0266 (200101)22:23.0.CO;2-H.
13. Khan S. A. R. et al. Determinants of economic growth and environmental sustainability in South Asian Association for Regional Cooperation: evidence from panel ARDL // Environmental Science and Pollution Research. 2020. Vol. 27. No. 36. P. 45675–45687. https://doi.org/10.1007/s11356-020-10410-1.
14. Leisinger K. Business needs to embrace sustainability targets // Nature. 2015. Vol. 528 (7581). P. 165. https://doi.org/10.1038/528165a.
15. Li D. et all. Corporate environment performance, environmental information disclosure and financial performance: evidence from China // Human and Ecological Risk Assessment. 2017. Vol. 23 (2). P. 323–339. https://doi.org/10.1080/10807039.2016.1247256.
16. Margolis J. D., Walsh J. P. Misery loves companies: Rethinking social initiatives by business // Administrative Science Quarterly. 2003. Vol. 48. No. 3. P. 268–305. https://doi.org/10.2307/3556659.
17. Orlitzky M., Schmidt F. L., Rynes S. L. Corporate social and financial performance: A meta-analysis // Organization studies. 2003. Vol. 24. No. 3. P. 403–441, https://doi.org/10.1177/0170840603024003910.
18. Porter M. E., van der Linde, C. Toward a New Conception of the Environment-Competitiveness Relationship // The Journal of Economic Perspective. 1995. Vol. 9. No. 4. P. 97–118. https://www.jstor.org/stable/2138392.
19. Prasad M., Mishra T., Kalro A. D. Environmental disclosure by Indian companies: an empirical study // Environ. Dev. Sustain. 2017. Vol. 19. P. 1999–2022. https://doi.org/10.1007/s10668-016-9840-5.
20. Rodriguez-Fernandez M. Social responsibility and financial performance: The role of good corporate governance // BRQ Business Research Quarterly. 2016. Vol. 19. No. 2. P. 137–151. https://doi.org/10.1016/j.brq.2015.08.001.
21. Sánchez‐Ballesta J. P., García‐Meca E. A meta-analytic vision of the effect of ownership structure on firm performance // Corporate Governance: An International Review. 2007. Vol. 15. No. 5. P. 879–892. https://doi.org/10.1111/j.1467-8683.2007.00604.x.
22. Saygili E., Arslan S., Birkan A. O. ESG practices and corporate financial performance: Evidence from Borsa Istanbul // Borsa Istanbul Review. 2022. Vol. 22. No. 3. P. 525–533. https://doi.org/10.1016/j.bir.2021.07.001.
23. Su W. et al. The signaling effect of corporate social responsibility in emerging economies // Journal of business Ethics. 2016. Vol. 134. No. 3. P. 479–491. https://doi.org/10.1007/s10551-014-2404-4.
24. Waddock S. A., Graves S. B. The corporate social performance–financial performance link // Strategic management journal. 1997. Vol. 18. No. 4. P. 303–319. https://doi.org/10.1002/ (SICI)1097-0266(199704)18:43.0.CO;2-G.
25. Wang Q., Dou J., Jia S. A meta-analytic review of corporate social responsibility and corporate financial performance: The moderating effect of contextual factors // Business & Society. 2016. Vol. 55. No. 8. P. 1083–1121. https://doi.org/10.1177/0007650315584317.
26. Wang Z., Sarkis J. Corporate social responsibility governance, outcomes, and financial performance // Journal of Cleaner Production. 2017. Vol. 162. P. 1607–1616. https://doi.org/10.1016/j.jclepro.2017.06.142.
27. Wong W. C. et al. Does ESG certification add firm value? // Finance Research Letters. 2021. Vol. 39. P. 101593. https://doi.org/10.1016/j.frl.2020.101593.
28. Yang R., Wong C. W. Y., Miao X. Analysis of the trend in the knowledge of environmental responsibility research // Journal of Cleaner Production. 2021. Vol. 278. P. 123402. https://doi.org/10.1016/j.jclepro.2020.123402.
29. Zhao T., Xiao X. The impact of corporate social responsibility on financial constraints: Does the life cycle stage of a firm matter? International Review of Economics and Finance. 2019. Vol. 63. P. 76–93. https://doi.org/10.1016/j.iref.2018.08.010.
30. Zeng S. X., Xu X. D., Dong Z. Y., Tam V. W. Y. Towards corporate environmental information disclosure: an empirical study in China // J. Clean. Prod. 2010. Vol. 18. P. 1142–1148. https://doi.org/10.1016/j.jclepro.2010.04.005.
31. Zhong X., Chen W., Ren G. The impact of corporate social irresponsibility on emerging-economy firms’ long-term performance: An explanation based on signal theory // Journal of Business Research. 2022. Vol. 144. P. 345–357. https://doi.org/10.1016/j.jbusres.2022.02.005.