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International Journal of Law and Management: ESG and financial variables: a systematic review
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Abstract
Purpose – The growing trend in environmental, social and governance (ESG) research, along with its
relevance to the financial performance of firms, has gained a lot of attraction in academia and industry. This
study aims to fill the existing gap in the literature by conducting a thorough systematic review with the latest
research articles in this area.
Design/methodology/approach – This study adopted a blend of systematic literature review and
bibliometric techniques. A proper search string was used to retrieve the data from the Scopus database. The
final dataset comprises 296 documents used for science mapping, and the review was done of 60 articles
finalised after further refining the documents.
Findings – The results of this study indicate that stakeholder, legitimacy and signalling theories are the
foundation for ESG and financial performance. Social firms have a lower capital cost because of their low-risk
potential. Moreover, this study provides the knowledge structure by framing four clusters, “CSR/ESG
determinants and firm performance”, “Moderators and Mediators”, “Investors’ perception” and “CSR in the
tourism sector”.
Originality/value – This study has reviewed the literature with both tools, that is, qualitative (systematic
review) and quantitative (bibliometric). Moreover, this study presents the latest synthesis of the literature.
Mohit Saini - Personal Name
NONE
Text
ENGLISH
EMERALD INSIGHT
2023
ENGLAND
JURNAL ILMU HUKUM
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APA Citation
Mohit Saini. (2023).International Journal of Law and Management:
ESG and financial variables:
a systematic review.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd