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The effects of environmental, social and governance disclosures and performance on firm value: a review of the literature in accounting and finance

Brooks, C. and Oikonomou, I. (2018) The effects of environmental, social and governance disclosures and performance on firm value: a review of the literature in accounting and finance. The British Accounting Review, 50 (1). pp. 1-15. ISSN 0890-8389

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To link to this item DOI: 10.1016/j.bar.2017.11.005

Abstract/Summary

This paper not only attempts to survey the burgeoning literature on environmental, social and governance disclosures and performance and their effects on firm value, but its focus also lies on highlighting stylised observations coming from the most recent work that has not yet become part of the ‘conventional wisdom’ in the field. In addition, it outlines some of the crucial knowledge gaps and interesting questions that have not, as of yet, been addressed and thus outlines a potential agenda for future research on socially responsible investing. Lastly, it introduces the papers published in this special issue of the British Accounting Review.

Item Type:Article
Refereed:Yes
Divisions:Henley Business School > ICMA Centre
ID Code:74071
Publisher:Elsevier

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