When accounts become information: A study of investors’ ESG analysis practice

Rietz, Sabina Du

doi:10.1016/j.scaman.2014.09.002

Cited by 8 publications

(5 citation statements)

References 31 publications

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“…Specially, companies with ESG practices focus on new product designs that enable lower energy consumption during its usage by consumer, minimum waste after consumption or no hazardous material including. These all examples show tendency of companies regarding environmental care and protection strengthens with ESG practices (Du Rietz, 2014; Radhouane et al , 2018). Several papers have investigated the relationship between environmental reporting, ESG practices and green innovation (Ahrens and Chapman, 2007; Clarkson et al , 2013; Plumlee et al , 2015; Qiu et al , 2016).…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 91%

ESG and corporate financial performance: the mediating role of green innovation: UK common law versus Germany civil law

Chouaibi

Rossi

2021

EMJB

159

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PurposeThe purpose of this paper is to investigate the direct and indirect links between environmental, social and governance (ESG) practices and financial performance using the mediate role of green innovation.Design/methodology/approachTo test the current study hypotheses, the authors applied linear regressions with a panel data using the Thomson Reuters ASSET4 and Bloomberg database from a sample of 115 UK and 90 Germany companies selected from the ESG index over the period 2005–2019.FindingsThe results show that the strengths ESG increase the firm value and the weaknesses decrease it. In addition, the authors find that green innovation fully mediates the relationship between ESG practices and financial performance in UK and Germany.Practical implicationsThe findings provide interesting implications to academics practitioners and regulators who are interested in discovering ESG score, financial performance and green innovation. The results also provide insights to regulators and the board of directors on future growth opportunities for the company and the country.Originality/valueThis study is unique in examining the mediation effect of green innovation on the relationship between ESG practices and financial performance.

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Section: Literature Review and Hypothesis Developmentmentioning

confidence: 91%

ESG and corporate financial performance: the mediating role of green innovation: UK common law versus Germany civil law

Chouaibi

Rossi

2021

EMJB

159

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“…Du Rietz, 2015;Kalthoff, 2005). Theories embedded in models are thereby involved in producing knowledge, as the epistemic practice literature highlights (Coslor and Spaenjers, 2016;Du Rietz, 2014;Kalthoff, 2005;Knorr Cetina, 1999;Pollock and Williams, 2015).…”

Section: Discussionmentioning

confidence: 99%

“…The assessment in this example is systemised to the extent that they have a scoring schedule for evaluating how serious a case is. Seeking to produce knowledge this way, by employing a fixed technology to produce answers, is a form of epistemic practice (Coslor and Spaenjers, 2016;Du Rietz, 2014;Knorr Cetina, 1981;Lowe, 2004;Pollock and Williams, 2015). Such scoring models are, in the words of Kalthoff (2005), "theory-loaded instruments of representation".…”

Section: Enacting Theories Embedded In Toolsmentioning

confidence: 99%

Information vs knowledge

Rietz

2018

AAAJ

Self Cite

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Purpose The purpose of this paper is to offer a new and more elaborate view of the relationship between information and knowledge in accountability settings. Design/methodology/approach The study investigates how knowledge is accomplished when accountability is demanded. The “knowing-in-practice” perspective (Lave, 1988; Orlikowski, 2002; Pentland, 1992) is introduced to theorise knowledge as the ability to purposefully go on with practice and information as a resource that may contribute to this knowledge. Empirically, the study investigates Nordic investors’ engagement with companies addressing environmental, social, and governance issues. Findings The findings illustrate how information may contribute to knowledge in an accountability setting. Whether or not the information contributes to knowledge in the accountability setting depends on the information’s origin, convergence with other accounts, and use in contradicting and disproving executives’ information. The analysis also shows how knowledge in accountability settings may be achieved without information – for example, by enacting theories. Research limitations/implications The study suggests that research should more carefully distinguish between knowledge and information. According to the perspective used here, knowledge is the ability to purposefully go on with practice. Information is one of many resources that can contribute to knowledge. Practical implications This study provides insight into the relationship between accounting systems and the practice of demanding accountability. Such understanding is valuable when designing accounts-based governance and civil regulation, such as for addressing sustainability issues, as in this study. Originality/value The study challenges the view of knowledge as a representation or factual commodity, and provides a new and more elaborate view of the relationship between information and knowledge in accountability settings by introducing the knowing-in-practice perspective to the accounting literature.

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“…Several researchers reported that starting in 2019, the number of ESG research has proliferated [1]- [5]. In the last ten years, several researchers have discussed the issues of ESG information [6], reporting [7], risk-adjusted performance [8], transparency of ESG reporting [9], investment decisions [10], earnings management [11], financial performance [12], firm value [13], price inefficiency [14], and brand [15]. ESG research has also penetrated various industrial sectors such as mining [16], banking [17], manufacturing [18], transportation [19], technology [20], real estate [21], materials [22], entertainment [23], retail [24], services [25], health [26], and tourism [27].…”

Section: Introductionmentioning

confidence: 99%

Environmental, Social, and Governance (ESG) Fraud: A bibliometric study and systematic literature review

Tarjo,

Anggono,

Said

et al. 2024

E3S Web Conf.

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This research explores the application of Environmental, Social, and Governance (ESG) fraud. This research also describes the trends and developments in ESG fraud from year to year. Apart from that, this research explains trends in research methods, research objects, the ESG fraud triangle, and ESG fraud schemes. To achieve all these objectives, the research methods used are bibliometrics and systematic literature review. The analytical tool used is MS. Excel and VOSviewer. The number of papers in the research sample was 66 papers. These articles contain controversial issues regarding the implementation of ESG, company performance and audits. The research results prove that the pandemic is vital in developing ESG fraud. When the pandemic hit, many researchers started researching ESG fraud, and at its peak, when the pandemic was over, there were still many researchers studying ESG fraud. There are two main findings in the research. First, pressure is a factor that often causes companies to practice ESG fraud. Second, non-financial reporting fraud schemes are often used to carry out ESG fraud practices.

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When accounts become information: A study of investors’ ESG analysis practice

Cited by 8 publications

References 31 publications

ESG and corporate financial performance: the mediating role of green innovation: UK common law versus Germany civil law

ESG and corporate financial performance: the mediating role of green innovation: UK common law versus Germany civil law

Information vs knowledge

Environmental, Social, and Governance (ESG) Fraud: A bibliometric study and systematic literature review

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