Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise?: Enhancing Market Valuation of ESG Performance
By Laura Mervelskemper, D. Streit. 2017
249 citations recorded by the source corpus.
Subfields: Marketing, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/283ba3c5ed4e68e88d4ec70de95d8a2c40616269
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Marketing
- J. Rochell
- Christian Sparrer
- Alexander Landau
- Christian Kreuzer
- Bernhard Zwergel
- Gregor Dorfleitner
- Hidemichi Fujii
- Shunsuke Managi
In Strategy and Management
- Christian Sparrer
- Christian Kreuzer
- J. Rochell
- Alexander Landau
- Bernhard Zwergel
- Gregor Dorfleitner
- Hidemichi Fujii
- Shunsuke Managi
Citations in the corpus
- ESG controversies and controversial ESG: about silent saints and small sinners (2020, background): “Mervelskemper and Streit (2017) follow the valuation approach of Ohlson (1995) and add an ESG dimension to the model resulting in a regression of the market-to-book value of equity ratio on an ESG score.”
- Do environmental, social, and governance activities improve corporate financial performance? (2018, background): “Higher ESG transparency boosts firm value (Yu et al., 2018), and integrated ESG reporting leads to a higher market valuation than stand-alone reporting (Mervelskemper and Streit, 2017).”
- Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports? (2020, methodology): “Following Mervelskemper and Streit (2017), the regressions were tested again using the cum-dividend adjusted market value measured 3 months after the fiscal year-end.”