@article{roque2024esg,
  title = {ESG in the Sustainability Report and  the Impact on Investors' Choices:  A Literature Review},
  author = {Ana Filipa Marques Roque},
  year = 2024,
  url = {https://ibimapublishing.com/articles/JAARP/2024/101819/},
  journal = {Journal of Accounting and Auditing: Research & Practice},
  volume = 2024,
  pages = 11,
  doi = 10.5171/2024.101819,
  abstract = {The literature highlights an increase in interest in information on sustainability and CSR policies and highlights an increase in the number of sustainable and responsible investments. Although there are already studies that analyse the impact of ESG on Stakeholders, but more work must be carried out in this area.
The main objective of this article is to understand whether there is evidence to prove the relationship between the inclusion of Environmental, Social, and Governance (ESG) in the Sustainability Report and the impact on investors' choices.
In this sense, it seeks to demonstrate through the literature review that companies that publish non-financial information through ESG ratings tend to be chosen by investors and that good ESG rating results represent a relevant and decisive factor when choosing an investment.
For this purpose, a narrative literature review was carried out, and the main results were analysed.
The results demonstrate that investors are positively influenced by the inclusion of ESG metrics in reported information.},
  keywords = {Corporate Social Responsibility; Environmental, Social, and Governance; Sustainability Report.},
  note = Article ID: 101819
}