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Cited by 362

The DOI matches its Crossref record; 12 of the 12 references it cites were found in a registry or an index.

Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise?

Open access
Mervelskemper, Laura, Streit, Daniel·2017·Business Strategy and the Environment
DOI 10.1002/bse.1935
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Abstract

This paper studies the effectiveness of a firm's strategy to report on its ESG activities with regard to the extent and direction in which the firm's ESG performance is valued by capital market investors. It is the first to disentangle the moderating effects of different types of ESG reporting on market valuation of ESG performance and to analyze whether following the current integrated reporting trend is worth the effort. Results indicate that ESG performance is valued more strongly and in the (desired) positive direction when firms publish an ESG report, irrespective of its type (stand‐alone or integrated). Furthermore, integrated reporting is associated with superior outcomes compared with a stand‐alone report for composite ESG and corporate governance performance. Our findings are important for corporate managers, as they help to understand market valuation of ESG performance in dependence on the reporting type and provide guidance for formulating and evaluating the reporting strategy. Copyright © 2016 John Wiley & Sons, Ltd and ERP Environment

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Citations

Cites

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Cited by

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Metadata

Authors
Mervelskemper, L., & Streit, D.
Venue
Business Strategy and the Environment
Publisher
Wiley
Published
2016-12-08
Volume
26
Issue
4
Pages
536-549
ISSN
  • 0964-4733 (ISSN-L)
  • 1099-0836
DOI
10.1002/bse.1935
OpenAlex
W2560769988
Cited by
362
References
12
FWCI
31.22
Type
journal article
Language
en
Open access
green
Licence
onlinelibrary.wiley.com/termsAndConditions#vor (vor)

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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.