政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/154659

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政大機構典藏 > 商學院 > 金融學系 > 期刊論文 > Item 140.119/154659

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/154659

Title:	Institutional investor stewardship and material sustainability information: Evidence from Taiwan
Authors:	楊曉文 Yang, Sharon S.;Huang, Jr-Wei;Li, Wei-Hsien
Contributors:	金融系
Keywords:	Institutional investors;Stewardship;CSR;ESG
Date:	2024-06
Issue Date:	2024-12-12
Abstract:	Institutional investors generally promote better sustainability disclosure and performance quality, which emphasize environment, social, and governance (ESG) development. Utilizing the SASB standards that improve the financial materiality of sustainability information, we find that institutional investors in Taiwan foster both material and immaterial ESG disclosure and performance. Thus, institutional investors seem to target the common good and follow the stewardship code instead of focusing only on ESG performance that closely relates to firm value. Our findings are driven by domestic rather than foreign institutional investors, suggesting that domestic institutions enjoy some information advantage and therefore drive ESG improvements more efficiently.
Relation:	Pacific-Basin Finance Journal, Vol.85, 102382
Data Type:	article
DOI 連結:	https://doi.org/10.1016/j.pacfin.2024.102382
DOI:	10.1016/j.pacfin.2024.102382
Appears in Collections:	[金融學系] 期刊論文

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