Environmental, social and governance ratings and firm performance: The moderating role of internal control quality

Despite the burgeoning interest in environmental, social and governance (ESG) ratings, current results regarding ESG rating‐performance relationship are inconclusive. Since what affects this disagreement is ambiguous, we examine how internal control weaknesses (ICW) may affect the relationship betwe...

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Veröffentlicht in:	Corporate social-responsibility and environmental management 2023-01, Vol.30 (1), p.134-145
Hauptverfasser:	Boulhaga, Mounia, Bouri, Abdelfettah, Elamer, Ahmed A., Ibrahim, Bassam A.
Format:	Artikel
Sprache:	eng
Schlagworte:	corporate social responsibility environmental Environmental governance firm's performance Generalized method of moments internal control weaknesses Method of moments Ratings Ratings & rankings social and governance ratings stakeholder engagement Sustainable development
Online-Zugang:	Volltext
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