طراحی چارچوب حسابداری پایدار آینده‌نگر مبتنی بر شاخص‌های ESG، ریسک کربن و تحلیل‌های مالی پیش‌بین در شرکت‌های بین‌المللی انرژی

Friede G, Busch T, Bassen A. ESG and financial performance: aggregated evidence from more than 2000 empirical studies. J Sustain Finance Invest. 2021;11(4):210-233.

Bolton P, Kacperczyk M. Do investors care about carbon risk? J Financ Econ. 2021;142(2):517-549.

Krueger P, Sautner Z, Starks LT. The importance of climate risks for institutional investors. Rev Financ Stud. 2020;33(3):1067-1111.

Eccles RG, Klimenko S. The investor revolution. Harv Bus Rev. 2020;98(3):106-116.

Fatemi A, Glaum M, Kaiser S. ESG performance and firm value: The moderating role of disclosure. Glob Finance J. 2021;38:45-64.

Wang Q, Wang S. Preventing carbon risk through sustainable accounting disclosure: Evidence from global energy firms. Energy Econ. 2022;105:105746.

Hassan A, Elamer AA, Fletcher M, Sobhan N. Voluntary carbon disclosure and corporate financial performance: Evidence from energy sectors. Bus Strateg Environ. 2022;31(2):678-699.

Broadstock DC, Chan K, Cheng LTW, Wang X. The role of ESG performance during times of financial crisis: Evidence from COVID-19 in China. Finance Res Lett. 2021;38:101716.

Gillan SL, Koch A, Starks LT. Firms and social responsibility: A review of ESG and CSR research in corporate finance. J Corp Finance. 2021;66:101889.

Lee DD, Faff RW. Corporate sustainability performance and idiosyncratic risk: A global perspective. Financ Rev. 2021;56(1):259-289.

Seltzer L, Starks LT, Zhu Q. Climate regulatory risks and corporate bonds. Financ Manag. 2022;51(3):685-731.

Atkins J, Maroun W. Integrated reporting in the energy sector: Financial relevance and sustainability accountability. Account Audit Account J. 2021;34(5):1121-1145.

de Villiers C, Kuruppu S, Dissanayake D. A new era of corporate reporting: Sustainability reporting and integrated thinking. Meditari Account Res. 2021;29(5):849-873.

Chen C, Lu Y, Sougiannis T. The agency problem, corporate governance, and the asymmetrical behavior of selling, general, and administrative costs. Contemp Account Res. 2021;38(1):248-282.

O'Dwyer B, Unerman J. Shifting the focus of sustainability accounting from impacts to risks and dependencies. Account Audit Account J. 2020;33(5):1113-1141.

Arvidsson S, Dumay J. Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice? Bus Strateg Environ. 2022;31(3):1091-1110.

International Energy Agency. World Energy Outlook 2023. Paris: IEA Publications; 2023.

IPCC. Climate Change 2023: Synthesis Report. Geneva: Intergovernmental Panel on Climate Change; 2023.