[Al-Hiyari, A., Ismail I., A., Colsi K., M., Kehinde H, (2022), Environmental, social and governance performance (ESG) and firm investment efficiency in emerging markets: the interaction effect of board cultural diversity, doi/10.1108/cg-03-2022-0133/]Search in Google Scholar
[Amel-Zadeh, A., & Serafeim, G. (2018). Why and How Investors Use ESG Information: Evidence from a Global Survey. Financial Analysts Journal, 74(3), 87–103. https://doi.org/10.2469/faj.v74.n3.2]Search in Google Scholar
[Auer, B. R. Schuhmacher, F. (2016) Do socially (ir)responsible investments pay? New evidence from international ESG data, The Quarterly Review of Economics and Finance, Volume 59, pp 51-62, https://doi.org/10.1016/j.qref.2015.07.002.]Search in Google Scholar
[Berg F., Kölbel F. J., Rigobon R., (2022) Aggregate Confusion: The Divergence of ESG Ratings, Review of Finance, Volume 26, Issue 6, pp 1315–1344, https://doi.org/10.1093/rof/rfac033]Search in Google Scholar
[Broadstock, D. C, Chan K., Cheng L. T.W., Wang X., (2021) The role of ESG performance during times of financial crisis: Evidence from COVID-19 in China, Finance Research Letters,Volume 38, https://doi.org/10.1016/j.frl.2020.101716.]Search in Google Scholar
[Cheng, M. M., Green, W. J., Chi Wa Ko. J., (2015) The Impact of Strategic Relevance and Assurance of Sustainability Indicators on Investors’ Decisions. AUDITING: A Journal of Practice & Theory, Vol. 34, Issue 1 pp. 131–162. https://doi.org/10.2308/ajpt-50738]Search in Google Scholar
[Fadi A., Mahmoud E., Khaled H., V.G. Venkatesh,(2023) Sustainable strategic investment decision-making practices in UK companies: The influence of governance mechanisms on synergy between industry 4.0 and circular economy, Technological Forecasting and Social Change, Volume 187, https://doi.org/10.1016/j.techfore.2022.122187.]Search in Google Scholar
[Hammami, A. and Hendijani Zadeh, M. (2020), “Audit quality, media coverage, environmental, social, and governance disclosure and firm investment efficiency: Evidence from Canada”, International Journal of Accounting & Information Management, Vol. 28 No. 1, pp. 45-72. https://0410exar3-y-https-doi-org.z.e-nformation.ro/10.1108/IJAIM-03-2019-0041 ]Search in Google Scholar
[Hichri, A. (2023), “Audit quality, value relevance, integrated reporting and the moderating role of business ethics: evidence from European ESG firms”, Review of Accounting and Finance, Vol. 22 No. 5, pp. 663-681. https://doi.org/10.1108/RAF-03-2023-0073]Search in Google Scholar
[Jiang X., Xin B., Xiong Y., (2022), The Value of Mandatory Certification: A Real Effects Perspective, Journal of Accounting Research, Vol.61, Issue 1, pp. 377-41. https://doi.org/10.1111/1475-679X.12460]Search in Google Scholar
[Kim S. (2023), Internal Control Managers’ Accounting Experiences on Audit Quality—Focus on ESG. International Journal of Financial Studies; 11(2):65. https://doi.org/10.3390/ijfs11020065.]Search in Google Scholar
[Migliavacca A., (2024), Value relevance of accounting numbers and sustainability information in Europe: Empirical evidence from nonfinancial companies, Journal of International Accounting, Auditing and Taxation, Volume 55, https://doi.org/10.1016/j.intaccaudtax.2024.100620.]Search in Google Scholar
[Olivier B., Brotherton M. C.,Talbot D., (2023), What you see is what you get? Building confidence in ESG disclosures for sustainable finance through external assurance, Business Ethics the Environment & Responsibility, vol. 33, Issue 4, pp. 617-632. https://doi.org/10.1111/beer.12630]Search in Google Scholar
[Yonghui L, Tao Y, Yiyang Z, Lin Z, (2023), How does corporate ESG performance affect bond credit spreads: Empirical evidence from China, International Review of Economics & Finance, Volume 85, pp. 352-371, https://doi.org/10.1016/j.iref.2023.01.024.]Search in Google Scholar
[Zhai Y., Cai Z., Lin H., Yuan M., Mao Y., Yu M., (2022), Does better environmental, social, and governance induce better corporate green innovation: The mediating role of financing constraints, Corporate Social Responsibility and Environmental Management, Vol. 29, Issue 5, pp.1513-1526. https://doi.org/10.1002/csr.2288]Search in Google Scholar