IKO PhD Seminars: Yangna (Elena) Hu

Presenter: Yangna (Elena) Hu, visiting PhD student, Hong Kong Polytechnical University
Discussant: Rickard Andersson

Titel
“Towards Holistic Environmental Social Governance (ESG) Perception Evaluation: Developing a Multi-Stakeholder Corporate ESG Perception Scale”

Abstract 
In the face of environmental and social challenges, such as climate change, pollution, and unemployment, corporations are increasingly expected not only to generate profits for their own growth but also to engage with these issues and support sustainable development. Over the past two decades, Environmental, Social, and Governance (ESG) has developed into a widely recognized framework for assessing a company’s social responsibility. Current ESG research primarily focuses on the quantity, quality, and diversity of ESG performance and risk indices, and the relationship between corporate ESG practices and financial outcomes, market value, and investment decisions. However, there is limited research on assessing multiple stakeholders’ perceptions of corporate ESG. To address the existing gaps in the literature, this study aims to propose a comprehensive approach to evaluating ESG perceptions by developing the Multi-stakeholder Corporate ESG Perception Scale, contributing to the advancement of ESG communication.