Semantic Scholar Open Access 2021 1976 sitasi

Firms and social responsibility: A review of ESG and CSR research in corporate finance

Stuart L. Gillan Andrew Koch L. Starks

Abstrak

Abstract We review the financial economics-based research on Environmental, Social, and Governance (ESG) and Corporate Social Responsibility (CSR) with an emphasis on corporate finance. In doing so we focus on the most debated and researched issues. Although a firm's ESG/CSR profile and activities are shown to be strongly related to the firm's market, leadership and owner characteristics as well its risk, performance and value, there still exist conflicting hypotheses and results that we show are not resolved, leading to continued questions and a need for more research.

Topik & Kata Kunci

Business

Penulis (3)

Stuart L. Gillan

Andrew Koch

L. Starks

Format Sitasi

APA MLA BibTeX

Gillan, S.L., Koch, A., Starks, L. (2021). Firms and social responsibility: A review of ESG and CSR research in corporate finance. https://doi.org/10.1016/J.JCORPFIN.2021.101889

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Informasi Jurnal

Tahun Terbit: 2021
Bahasa: en
Total Sitasi: 1976×
Sumber Database: Semantic Scholar
DOI: 10.1016/J.JCORPFIN.2021.101889
Akses: Open Access ✓