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Corporate economic, environmental, and social sustainability performance transformation through ESG disclosure
King Abdulaziz University, Jeddah, Saudi Arabia.
King Abdulaziz University, Jeddah, Saudi Arabia.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.ORCID iD: 0000-0002-2536-0446
2020 (English)In: Sustainability, E-ISSN 2071-1050, Vol. 12, no 9, article id 3910Article in journal (Refereed) Published
Abstract [en]

Within the environmental, social, and governance (ESG) disclosure-corporate sustainability performance (economic, environmental and social; EES) framework, our empirical analysis examined the impact of ESG information disclosure on EES sustainability performance among Asian firms from 2005 to 2017. The positive ESG disclosure-EES sustainability performance relationship found in this study provides evidence that disclosing the implementation of environment and social strategies within an effective system of corporate governance in the organization strengthens corporate sustainability performance. The results also show that environmental performance and social performance are significantly positively related to economic sustainable performance, indicating that the corporation's economic value and creating value for society are interdependent. In line with the stakeholder theory and the shared value theory, ESG information disclosure to all stakeholders is an important factor in creating a competitive advantage for enhancing corporate sustainability performance.

Place, publisher, year, edition, pages
MDPI AG , 2020. Vol. 12, no 9, article id 3910
Keywords [en]
Asia, Corporate performance, Environmental, Governance (ESG), Social, Sustainability
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hig:diva-32487DOI: 10.3390/su12093910ISI: 000537476200408Scopus ID: 2-s2.0-85085509129OAI: oai:DiVA.org:hig-32487DiVA, id: diva2:1437507
Available from: 2020-06-09 Created: 2020-06-09 Last updated: 2022-02-10Bibliographically approved

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Homayoun, Saeid

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CiteExportLink to record
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Citation style
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  • Other style
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  • de-DE
  • Other locale
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