Related Articles ( sustainability reporting )
Measuring ESG Disclosure Quality Using Bilingual Natural Language Processing: A Proposed Methodological Framework for Large-Cap Saudi Tadawul-Listed Companies
Firms' disclosure of environmental, social, and governance (ESG) information gives invaluable insights to investors and helps stock markets function effectively. Existing research offers useful techniques for measuring the quantity of ESG disclosure, but there has been too little focus on quality indicators. ...
ESG Disclosure Quality and Stock Price Resilience During the COVID-19 Pandemic: Evidence from GCC Countries
Objectives: This study evaluates whether the quality of ESG disclosures and the transparency of governance enhance the resilience of GCC corporations amidst the COVID-19 pandemic. Utilizing an accounting framework, ESG scores serve as proxies for the integrity and transparency of non-financial ...