ESG Rating Disagreement and Sustainability Reporting: The Role of Reporting Standards and Assurance Practices

Fuente: Wiley Open Access

Salvato in:

Dettagli Bibliografici
Autori principali:	M. Arena, G. Azzone, G. Piantoni, B. I. Tabarelli De Fatis, M. Wang
Natura:	Artículo Open Access
Pubblicazione:	Wiley 2025
Soggetti:	Corporate Social Responsibility and Environmental Management
Accesso online:	Acceder al recurso
Tags:	Aggiungi Tag Nessun Tag, puoi essere il primo ad aggiungerne!!

Documenti analoghi

ESG Rating Disagreement and the Size of the Investable Universe Under ESG Consensus Rules
di: Christian Lohmann, et al.
Pubblicazione: (2025)

Small but Impactful: The Growing Role of SMES in Sustainability and ESG Reporting
di: Valentina Minutiello, et al.
Pubblicazione: (2025)

The Impact of Sustainability Expenditures on ESG Performance: The Moderating Role of Financial Reporting Quality
di: Meltem Altin, et al.
Pubblicazione: (2026)

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
di: Andrea Caccialanza, et al.
Pubblicazione: (2026)

Mapping 24 Years of Sustainability Reporting Assurance Research: A Bibliometric‐Systematic Literature Review
di: Sherine Jharni, et al.
Pubblicazione: (2025)

The Beacon of Sustainability: How Do ESG Ratings Improve Corporate Sustainable Development Performance?
di: Jie Lai, et al.
Pubblicazione: (2025)

Family Ownership and ESG Performance: The Moderating Role of Sustainability Committee and ESG ‐Linked Executive Compensation
di: Pasquale Latella, et al.
Pubblicazione: (2026)

From Data to Action: The Role of Reports and Certifications in Driving Corporate Sustainability
di: Stefano Cianciotta, et al.
Pubblicazione: (2026)

The Value Relevance of Sustainability Reporting Practices: A Bibliometric and Qualitative Synthesis of Scientific Literature in the Post‐ GFC Era
di: T. G. Saji, et al.
Pubblicazione: (2025)

Unpacking Internal Sustainability Mechanisms: The Mediating Role of ESG Practices and the Moderating Role of Seniority Between Green HRM and Employee Green Behavior
di: Chia‐Yu Chen, et al.
Pubblicazione: (2026)

ESG Dynamics: Assessing the Link Between Sustainability Practices and the Cost of Capital
di: Alberto Tron, et al.
Pubblicazione: (2025)

Investigating How Mandatory Sustainability Reporting Influences Corporate Governance Effects on ESG Performance: From Obligation to Impact for Sustainable Development
di: Gianluca Vitale, et al.
Pubblicazione: (2025)

Exploring the Influence of Accounting Reporting Complexity on ESG Disclosure
di: Hamzeh Al Amosh
Pubblicazione: (2025)

Unmasking Isomorphic Behaviors in Corporate Sustainability: Evidence From ESG Disclosure and Practices in Emerging Markets
di: Qiyu Huang, et al.
Pubblicazione: (2025)

Navigating Corporate Integrity: Anti‐Corruption Reporting, Board Cultural Diversity, and ESG ‐Sustainability Performance in FTSE 350 Companies
di: Musa Ghazwani, et al.
Pubblicazione: (2025)

A Literature Analysis of Sustainability Reporting Quality
di: Stefano Adamo, et al.
Pubblicazione: (2025)

Physical Climate Risk in Asset Management
di: Michele Azzone, et al.
Pubblicazione: (2025)

Reporting Under the EU Taxonomy Regulation: The Role of Sustainability Committee and Sustainability‐Related Executive Compensation
di: Dorota Dobija, et al.
Pubblicazione: (2025)

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory
di: Laura Ferraro, et al.
Pubblicazione: (2026)

Walking the Tightrope of Sustainability Reporting Standardization: Insights From Italian Small and Medium‐Sized Enterprises
di: Filippo Cavaliere, et al.
Pubblicazione: (2026)

The Impact of Artificial Intelligence and Sustainability Management on Fostering ESG Practices and Competitive Perspectives Among SMEs
di: Giovanna Ferraro, et al.
Pubblicazione: (2025)

Audit Quality and Materiality Disclosure Quality in Integrated Reporting: The Moderating Effect of Carbon Assurance Quality
di: Patrick Velte
Pubblicazione: (2025)

When ESG Becomes Value: Stock Market Rewards of Sustainable Banking in Europe
di: Antoine B. Awad
Pubblicazione: (2026)

Environmental Impact of ESG Investments: Addressing the Lack of Cross‐Industry Calibration in Current ESG Ratings
di: Michael Hedegaard, et al.
Pubblicazione: (2025)

Impact of ESG Sustainability on Cost of Equity: Meta‐Analytic Review Investigating the Moderating Role of Country Characteristics
di: Monica Singhania, et al.
Pubblicazione: (2026)

Climate Governance and Sustainability Reporting
di: Muhammad Farooq, et al.
Pubblicazione: (2025)

Facing the Risk of Greenwashing in the ESG Report of Global Companies: The Importance of Life Cycle Thinking
di: Marco Ruggeri, et al.
Pubblicazione: (2025)

Exploring Sustainability Reporting Practices in an Emerging Market: Insights From Corporate Governance and Disclosure Tone
di: Arshad Hasan, et al.
Pubblicazione: (2026)

Driving Sustainable Business Practices With Carbon Accounting and Reporting: A Holistic Framework and Empirical Analysis
di: Nuri C. Onat, et al.
Pubblicazione: (2025)

Are Family Firms Reporting Differently? Integrated Reporting Practices in Indonesia
di: Ivone, et al.
Pubblicazione: (2026)

Corporate Sustainability: Uneven ESG Maturity and Disclosure in Russia
di: Evgeny Kuzmin, et al.
Pubblicazione: (2026)

The Moderating Role of the Legal Context Between ESG Controversies, Economic Performance and Board of Directors
di: Salvatore Esposito De Falco, et al.
Pubblicazione: (2025)

An Examination of Assurance Practices on Carbon Emission Disclosures: Evidence From Italy and Spain
di: Chiara Xhindole, et al.
Pubblicazione: (2025)

Correction to “Sustainability in the pharmaceutics industry – An assessment of ESG maturity and effects of ESG measure implementation on supply chain security”
Pubblicazione: (2024)

Family Firms and ESG Performance: The Moderating Role of Blockholder Ownership
di: Ming‐Chuan Wang, et al.
Pubblicazione: (2026)

Corporate Green Responsibility and ESG Performance: The Mediating Role of Green Trust and the Moderating Role of AI Capability
di: Liting Wang, et al.
Pubblicazione: (2026)

Corporate Environmental Disclosures and Role of Top Management: Evidence Based on the Business Responsibility and Sustainability Reporting in India
di: Ahmad Mohd Khalid, et al.
Pubblicazione: (2025)

Unpacking the Role of Biodiversity Impact Reduction in ESG Performance
di: Post Raj Pokharel
Pubblicazione: (2025)

Does the Attentiveness of NEDs to ESG Issues Influence Corporate Sustainability?
di: Andrew Clare, et al.
Pubblicazione: (2025)

Green Finance and ESG Readiness: Bridging the Gaps in Sustainability Transitions
di: Irsa Azam, et al.
Pubblicazione: (2025)