Rodyti trumpą aprašą

dc.rights.licenseKūrybinių bendrijų licencija / Creative Commons licenceen_US
dc.contributor.authorZumente, Ilze
dc.contributor.authorLāce, Nataļja
dc.contributor.authorBistrova, Jūlija
dc.date.accessioned2024-05-16T09:56:30Z
dc.date.available2024-05-16T09:56:30Z
dc.date.issued2020
dc.date.submitted2020-02-18
dc.identifier.isbn9786094762314en_US
dc.identifier.issn2029-4441en_US
dc.identifier.urihttps://etalpykla.vilniustech.lt/handle/123456789/154218
dc.description.abstractThe goal of this article is to provide evidence on the volume of ESG disclosures of 34 companies listed on the NASDAQ Baltic stock exchange. It provides a broad view of the non-financial disclosure thoroughness and offers conclusions on the key characteristics of the Baltic listed companies in terms of ESG. By performing content analysis of the publicly available reports based on 106 ESG criteria and statistical analysis of the retrieved data, the disclosure patterns across reporting dimensions, industries, and company characteristics are analyzed. Authors find a wide range (8% to 67%) ESG transparency scores with an average of 41%. On aggregate, governance and social dimensions are reported better (49% and 44%) than environmental (24%). Correlation analysis was performed to test the correlation between ESG and selected financial metrics revealing that the ESG disclosure score correlates with the firm’s market capitalization.en_US
dc.format.extent10 p.en_US
dc.format.mediumTekstas / Texten_US
dc.language.isoenen_US
dc.relation.urihttps://etalpykla.vilniustech.lt/handle/123456789/154212en_US
dc.rightsAttribution 4.0 International*
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/*
dc.source.urihttps://bm.vgtu.lt/index.php/verslas/2020/paper/view/484en_US
dc.subjectESGen_US
dc.subjectESG disclosureen_US
dc.subjectsustainability reportingen_US
dc.subjectnon-financial disclosureen_US
dc.subjectcorporate social responsibilityen_US
dc.titleESG disclosure patterns in the Balticsen_US
dc.typeKonferencijos publikacija / Conference paperen_US
dcterms.accessRightsLaisvai prieinamas / Openly availableen_US
dcterms.accrualMethodRankinis pateikimas / Manual submissionen_US
dcterms.alternativeSmart economic developmenten_US
dcterms.dateAccepted2020-05-06
dcterms.issued2020-05-08
dcterms.licenseCC BYen_US
dcterms.references29en_US
dc.description.versionTaip / Yesen_US
dc.contributor.institutionRiga Technical Universityen_US
dcterms.sourcetitle11th International Scientific Conference “Business and Management 2020”en_US
dc.identifier.eisbn9786094762307en_US
dc.identifier.eissn2029-929Xen_US
dc.publisher.nameVilnius Gediminas Technical Universityen_US
dc.publisher.nameVilniaus Gedimino technikos universitetasen_US
dc.publisher.countryLithuaniaen_US
dc.publisher.countryLietuvaen_US
dc.publisher.cityVilniusen_US
dc.identifier.doihttps://doi.org/10.3846/bm.2020.484en_US


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