The discordance of governance performance from environmental and social performance on idiosyncratic risk: The effect of board composition

• Main Authors: Xin, Yang, Sheikh Hassan, Ahmad Fahmi, Wei Lau, Theng Lau, Ab Razak, Nazrul Hisyam
• Format: Article
• Published: Taylor and Francis 2023
• Online Access: http://psasir.upm.edu.my/id/eprint/110157/; https://www.tandfonline.com/doi/full/10.1080/23322039.2023.2276556

In recent years, the nexus between environmental, social, and governance (ESG) factors and financial performance has been a focal point of academic discourse. While much of the existing literature emphasizes the potential positive correlations between ESG performance and financial gains, ambiguities...