Environmental, Social, and Governance Materiality in XBRL Disclosures and Its Performance Predictabi...
Environmental, Social, and Governance Materiality in XBRL Disclosures and Its Performance Predictability: Evidence from Japan
About this item
Full title
Environmental, Social, and Governance Materiality in XBRL Disclosures and Its Performance Predictability: Evidence from Japan
Author / Creator
Publisher
Manila: Asian Development Bank
Journal title
ADB Economics Working Paper Series, 2024-10 (744)
Language
English
Formats
Publication information
Publisher
Manila: Asian Development Bank
More information
Scope and Contents
Contents
To determine environmental, social, and governance (ESG) materiality trends in Japan, this paper analyzes textual data—in eXtensible Business Reporting Language (XBRL) format—from the annual securities reports of over 3,800 listed companies.
Alternative Titles
Full title
Environmental, Social, and Governance Materiality in XBRL Disclosures and Its Performance Predictability: Evidence from Japan
Authors, Artists and Contributors
Author / Creator
Identifiers
Primary Identifiers
Record Identifier
TN_cdi_proquest_journals_3121146295
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_3121146295
Other Identifiers
ISSN
2313-6537
E-ISSN
2313-6545
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