Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure

By M. Baldini, Lorenzo Dal Maso, Giovanni Liberatore, Francesco Mazzi, S. Terzani. Journal of Business Ethics, 2016

671 citations recorded by the source corpus.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/35fc21675a3d5c73b78770e1ed6e0e7ed0a12b3b

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Citations in the corpus

Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market (2020, background): “Nevertheless, prior studies documented that country-institutional settings, such as enforcement, political, and culture systems, affect firms’ ESG disclosure practices and its economic consequences (Baldini et al., 2018; Dhaliwal et al., 2014).”
A Cross-Country Investigation of Corporate Governance and Corporate Sustainability Disclosure: A Signaling Theory Perspective (2018, neutral): “A substantial amount of research has been documented in the area of sustainability disclosure and corporate governance in developed countries, such as Korea [1,2], Spain [3,4], Australia [5], the United States [6], England [7], Italy [8], France [9], Sweden [10], and developing countries, such as Ma”
ESG practices and the cost of debt: Evidence from EU countries (2019, positive): “Regarding ESG performance and disclosure, Baldini, Dal Maso, Liberatore, Mazzi, and Terzani (2016) report evidence that country-level characteristics, such as legal framework, and cultural system signiﬁcantly affect ﬁrms’ ESG disclosure.”
Impact of Environmental, Social, and Governance Information on Economic Performance: Evidence of a Corporate ‘Sustainability Advantage’ from Europe (2019, background): “Future research should validate and enlarge the findings; it is invited to broaden the analysis with respect to different markets, periods and alternative ESG measures, and also in light of different theories (as the institutional/legitimacy theory [117]), verifying the incidence of investments for ”
The Mirror Effect: Corporate Social Responsibility, Corporate Social Irresponsibility and Firm Performance in Coordinated Market Economies and Liberal Market Economies (2019, background): “Emphasis is placed on relationships and consensus-based decision making, from managerial payment structures to cross-organizational collaborations, as well as collaborations within organizations between employees and employers, for example (Baldini et al., 2016; Ioannou and Serafeim, 2012; Matten an”