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- Title
A Literature Review on the Impact of Environmental, Social and Governance (ESG) Disclosure on Financial Performance of Energy Companies in Asean.
- Authors
Sarannya Kengkathran
- Abstract
Purpose: Due to lack of industry studies, being among the early adopters and also uncertainty in the level of ESG disclosure for ASEAN countries, this paper aims to fill this literature gap by examining the importance of Environmental, Social and Governance (ESG) disclosure and the impact on financial performance of energy companies in Association of Southeast Asian Nations (ASEAN). Design/methodology/approach: The author proposes a conceptual paper aimed to provide a framework for investigating the disclosure and practices of ESG regulations, enhance the theories and determine the long-term impact of ESG disclosure on financial performance of energy companies in ASEAN. Findings: It portrays that there are both positive and negative relationships between ESG disclosure and financial performance of energy companies in ASEAN. Thus, the author provides a conceptual paper on the relationship between the Environmental, Social and Governance (ESG) disclosure and financial performance of energy companies in Association of Southeast Asian Nations (ASEAN). Originality/value: The author's perspective on the importance of disclosure and practices of ESG regulations, enhancing the theories and determining the long-term impact of ESG disclosure on financial performance of energy companies in ASEAN is a topic of significant interest for the body of knowledge, practitioners and policy makers.
- Subjects
ENVIRONMENTAL psychology; CORPORATE governance; ORGANIZATIONAL performance; ASEAN; SUSTAINABLE development reporting
- Publication
Global Business & Management Research, 2018, Vol 10, Issue 3, p1071
- ISSN
1947-5667
- Publication type
Article