Corporate Economic, Environmental, and Social Sustainability Performance Transformation through ESG Disclosure

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…

• K
  KPMG
• KA
  King Abdulaziz University

  Award: the grant no. G: 1507-245-1440