{"id":"https://openalex.org/W4390876577","doi":"https://doi.org/10.32479/ijeep.14988","title":"Influence of ESG on Sustainability Reporting: Mediation Rule of Green Innovation and Investor Sentiment","display_name":"Influence of ESG on Sustainability Reporting: Mediation Rule of Green Innovation and Investor Sentiment","publication_year":2024,"publication_date":"2024-01-15","ids":{"openalex":"https://openalex.org/W4390876577","doi":"https://doi.org/10.32479/ijeep.14988"},"language":"en","primary_location":{"id":"doi:10.32479/ijeep.14988","doi":"https://doi.org/10.32479/ijeep.14988","is_oa":true,"landing_page_url":"https://doi.org/10.32479/ijeep.14988","pdf_url":"https://econjournals.com/index.php/ijeep/article/download/14988/7691","source":{"id":"https://openalex.org/S2764470041","display_name":"International Journal of Energy Economics and Policy","issn_l":"2146-4553","issn":["2146-4553"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","poland-70"],"host_organization":"https://openalex.org/P4310318345","host_organization_name":"EconJournals","host_organization_lineage":["https://openalex.org/P4310318345"],"host_organization_lineage_names":["EconJournals"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Energy Economics and Policy","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://econjournals.com/index.php/ijeep/article/download/14988/7691","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5017590199","display_name":"Inova Fitri Siregar","orcid":"https://orcid.org/0000-0003-0886-2572","observed_orcids":["https://orcid.org/0000-0003-0886-2572"]},"institutions":[{"id":"https://openalex.org/I3130588412","display_name":"Sultan Ageng Tirtayasa University","ror":"https://ror.org/05dmr4w13","country_code":"ID","type":"education","lineage":["https://openalex.org/I3130588412"]},{"id":"https://openalex.org/I4210124786","display_name":"Universitas Lancang Kuning","ror":"https://ror.org/0283yy536","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210124786"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Inova Fitri Siregar","raw_affiliation_strings":["Department of Accounting, Universitas Sultan Ageng Tirtayasa and Universitas Lancang Kuning, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Universitas Sultan Ageng Tirtayasa and Universitas Lancang Kuning, Indonesia","institution_ids":["https://openalex.org/I3130588412","https://openalex.org/I4210124786"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5009751212","display_name":"Tubagus Ismail","orcid":"https://orcid.org/0000-0002-2559-6926","observed_orcids":["https://orcid.org/0000-0002-2559-6926"]},"institutions":[{"id":"https://openalex.org/I3130588412","display_name":"Sultan Ageng Tirtayasa University","ror":"https://ror.org/05dmr4w13","country_code":"ID","type":"education","lineage":["https://openalex.org/I3130588412"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Tubagus Ismail","raw_affiliation_strings":["Department of Accounting, Universitas Sultan Ageng Tirtayasa, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Universitas Sultan Ageng Tirtayasa, Indonesia","institution_ids":["https://openalex.org/I3130588412"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5013000695","display_name":"Muhamad Taqi","orcid":"https://orcid.org/0000-0001-8232-169X","observed_orcids":["https://orcid.org/0000-0001-8232-169X"]},"institutions":[{"id":"https://openalex.org/I3130588412","display_name":"Sultan Ageng Tirtayasa University","ror":"https://ror.org/05dmr4w13","country_code":"ID","type":"education","lineage":["https://openalex.org/I3130588412"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhammad Taqi","raw_affiliation_strings":["Department of Accounting, Universitas Sultan Ageng Tirtayasa, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Universitas Sultan Ageng Tirtayasa, Indonesia","institution_ids":["https://openalex.org/I3130588412"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5090485401","display_name":"Nurhayati Soleha","orcid":"https://orcid.org/0009-0001-4913-1592","observed_orcids":["https://orcid.org/0009-0001-4913-1592"]},"institutions":[{"id":"https://openalex.org/I3130588412","display_name":"Sultan Ageng Tirtayasa University","ror":"https://ror.org/05dmr4w13","country_code":"ID","type":"education","lineage":["https://openalex.org/I3130588412"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nurhayati Soleha","raw_affiliation_strings":["Department of Accounting, Universitas Sultan Ageng Tirtayasa, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Universitas Sultan Ageng Tirtayasa, Indonesia","institution_ids":["https://openalex.org/I3130588412"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":590,"currency":"USD","value_usd":590},"apc_paid":{"value":590,"currency":"USD","value_usd":590},"fwci":6.3353,"has_fulltext":true,"cited_by_count":29,"citation_normalized_percentile":{"value":0.96260228,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"14","issue":"1","first_page":"452","last_page":"463"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9907000064849854,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9907000064849854,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.002400000113993883,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14453","display_name":"Sustainability and Innovation in Business","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/esg","display_name":"ESG","score":0.9710000157356262},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.9629999995231628},{"id":"https://openalex.org/keywords/green-innovation","display_name":"green innovation","score":0.9950000047683716},{"id":"https://openalex.org/keywords/investor-sentiment","display_name":"investor sentiment","score":1.0},{"id":"https://openalex.org/keywords/mediating-effect","display_name":"mediating effect","score":0.6809999942779541},{"id":"https://openalex.org/keywords/non-financial-firms","display_name":"non-financial firms","score":0.8450000286102295},{"id":"https://openalex.org/keywords/environmental-uncertainty","display_name":"environmental uncertainty","score":0.7609999775886536},{"id":"https://openalex.org/keywords/corporate-sustainability-disclosure","display_name":"corporate sustainability disclosure","score":0.6069999933242798}],"concepts":[{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.8419238328933716},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.8307734727859497},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7418752908706665},{"id":"https://openalex.org/C179420905","wikidata":"https://www.wikidata.org/wiki/Q223871","display_name":"Mediation","level":2,"score":0.6191675066947937},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5482665300369263},{"id":"https://openalex.org/C205266134","wikidata":"https://www.wikidata.org/wiki/Q7649559","display_name":"Sustainability organizations","level":3,"score":0.536149263381958},{"id":"https://openalex.org/C2779183453","wikidata":"https://www.wikidata.org/wiki/Q6043153","display_name":"Integrated reporting","level":3,"score":0.5328887701034546},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4632146954536438},{"id":"https://openalex.org/C2776667712","wikidata":"https://www.wikidata.org/wiki/Q5172498","display_name":"Corporate sustainability","level":3,"score":0.4477350115776062},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.41709965467453003},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.41505536437034607},{"id":"https://openalex.org/C52407799","wikidata":"https://www.wikidata.org/wiki/Q594912","display_name":"Social sustainability","level":3,"score":0.41144871711730957},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.18355447053909302},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.32479/ijeep.14988","doi":"https://doi.org/10.32479/ijeep.14988","is_oa":true,"landing_page_url":"https://doi.org/10.32479/ijeep.14988","pdf_url":"https://econjournals.com/index.php/ijeep/article/download/14988/7691","source":{"id":"https://openalex.org/S2764470041","display_name":"International Journal of Energy Economics and Policy","issn_l":"2146-4553","issn":["2146-4553"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","poland-70"],"host_organization":"https://openalex.org/P4310318345","host_organization_name":"EconJournals","host_organization_lineage":["https://openalex.org/P4310318345"],"host_organization_lineage_names":["EconJournals"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Energy Economics and Policy","raw_type":"journal-article"},{"id":"pmh:oai:oai.econjournals.com:article/14988","doi":null,"is_oa":true,"landing_page_url":"https://econjournals.com/index.php/ijeep/article/view/14988","pdf_url":null,"source":{"id":"https://openalex.org/S2764470041","display_name":"International Journal of Energy Economics and Policy","issn_l":"2146-4553","issn":["2146-4553"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","poland-70"],"host_organization":"https://openalex.org/P4310318345","host_organization_name":"EconJournals","host_organization_lineage":["https://openalex.org/P4310318345"],"host_organization_lineage_names":["EconJournals"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2146-4553","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:eco:journ2:2024-01-50","doi":null,"is_oa":false,"landing_page_url":"https://www.econjournals.com/index.php/ijeep/article/download/14988/7691","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:364e66e7439d4259b5d9c78e76173370","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/364e66e7439d4259b5d9c78e76173370","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Energy Economics and Policy, Vol 14, Iss 1 (2024)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.32479/ijeep.14988","doi":"https://doi.org/10.32479/ijeep.14988","is_oa":true,"landing_page_url":"https://doi.org/10.32479/ijeep.14988","pdf_url":"https://econjournals.com/index.php/ijeep/article/download/14988/7691","source":{"id":"https://openalex.org/S2764470041","display_name":"International Journal of Energy Economics and Policy","issn_l":"2146-4553","issn":["2146-4553"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","poland-70"],"host_organization":"https://openalex.org/P4310318345","host_organization_name":"EconJournals","host_organization_lineage":["https://openalex.org/P4310318345"],"host_organization_lineage_names":["EconJournals"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Energy Economics and Policy","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/13","display_name":"Climate action","score":0.5351999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4390876577.pdf","grobid_xml":"https://content.openalex.org/works/W4390876577.grobid-xml"},"referenced_works_count":71,"referenced_works":["https://openalex.org/W1668140416","https://openalex.org/W1947836447","https://openalex.org/W1972509101","https://openalex.org/W2092008714","https://openalex.org/W2295109125","https://openalex.org/W2398073733","https://openalex.org/W2588206440","https://openalex.org/W2784561348","https://openalex.org/W2802018310","https://openalex.org/W2807472376","https://openalex.org/W2914370362","https://openalex.org/W2995998812","https://openalex.org/W3009174893","https://openalex.org/W3012302913","https://openalex.org/W3022539709","https://openalex.org/W3022553369","https://openalex.org/W3113370345","https://openalex.org/W3119686156","https://openalex.org/W3121835663","https://openalex.org/W3143803645","https://openalex.org/W3159759907","https://openalex.org/W3186998916","https://openalex.org/W3203185886","https://openalex.org/W3208751022","https://openalex.org/W4210358426","https://openalex.org/W4212776769","https://openalex.org/W4213203962","https://openalex.org/W4214658393","https://openalex.org/W4223582348","https://openalex.org/W4224231393","https://openalex.org/W4224701869","https://openalex.org/W4226310550","https://openalex.org/W4246224669","https://openalex.org/W4249833495","https://openalex.org/W4280489258","https://openalex.org/W4280506818","https://openalex.org/W4285040703","https://openalex.org/W4285124324","https://openalex.org/W4285804244","https://openalex.org/W4288747417","https://openalex.org/W4290851941","https://openalex.org/W4292410064","https://openalex.org/W4296450835","https://openalex.org/W4297991568","https://openalex.org/W4303982291","https://openalex.org/W4307546728","https://openalex.org/W4307937022","https://openalex.org/W4310013466","https://openalex.org/W4311423652","https://openalex.org/W4311717014","https://openalex.org/W4311770278","https://openalex.org/W4313465658","https://openalex.org/W4313492082","https://openalex.org/W4313598168","https://openalex.org/W4317355102","https://openalex.org/W4317569533","https://openalex.org/W4319945320","https://openalex.org/W4320855420","https://openalex.org/W4321764298","https://openalex.org/W4321766182","https://openalex.org/W4322625420","https://openalex.org/W4322760666","https://openalex.org/W4327703902","https://openalex.org/W4327813625","https://openalex.org/W4353036288","https://openalex.org/W4353070339","https://openalex.org/W4366814718","https://openalex.org/W4377115674","https://openalex.org/W4383905469","https://openalex.org/W4383956408","https://openalex.org/W6977303954"],"related_works":["https://openalex.org/W4388456662","https://openalex.org/W7223463698","https://openalex.org/W4415119482","https://openalex.org/W4412373111","https://openalex.org/W4413908598","https://openalex.org/W7164834934","https://openalex.org/W7163803447","https://openalex.org/W4403870636","https://openalex.org/W7218556456","https://openalex.org/W7163742576"],"abstract_inverted_index":{"This":[0,58,119],"study":[1,59,120,136],"aims":[2],"to":[3,20,37,129,143,168,188],"investigate":[4],"if":[5],"the":[6,72,112,125,138,145,149,169,177],"quality":[7],"of":[8,63,134,140,151,176],"sustainability":[9,33,56,74,93,103,117,130],"reporting":[10,34],"is":[11,137],"particularly":[12],"influenced":[13],"by":[14],"a":[15,82,99],"company\u2019s":[16],"commitment":[17],"and":[18,24,42,84,92,95,116,157,163,172,197],"approach":[19],"relevant":[21],"environmental,":[22],"social,":[23],"governmental":[25],"(ESG)":[26],"factors.":[27],"Companies":[28],"that":[29,53,79,127],"seriously":[30],"implement":[31],"good":[32],"are":[35],"likely":[36],"produce":[38],"more":[39],"detailed,":[40],"relevant,":[41],"measurable":[43],"ESG":[44,80,115,162],"practices.":[45],"The":[46,76,132],"sample":[47],"criteria":[48],"were":[49,69],"non-financial":[50],"sector":[51],"companies":[52,123],"had":[54],"completed":[55],"reports.":[57,75],"collected":[60,70],"430":[61],"pieces":[62],"data":[64],"from":[65,71],"215":[66],"companies.":[67],"Data":[68],"2021-2022":[73],"results":[77],"show":[78],"has":[81,98],"positive":[83],"significant":[85,100],"effect":[86,101,150],"on":[87,102,161],"green":[88,96],"innovation,":[89],"investor":[90,106],"sentiment,":[91],"reporting,":[94],"innovation":[97],"reporting.":[104,118,131],"However,":[105],"sentiment":[107],"does":[108],"not":[109],"significantly":[110],"mediate":[111],"relationship":[113],"between":[114],"can":[121,155,185],"help":[122],"understand":[124],"factors":[126],"contribute":[128],"limitation":[133],"this":[135],"development":[139],"theoretical":[141,159],"models":[142,160],"anticipate":[144],"controversial":[146],"debate":[147],"behind":[148],"ESG.":[152],"Future":[153],"research":[154],"combine":[156],"develop":[158],"environmental":[164],"uncertainty,":[165],"which":[166,180],"refers":[167],"different,":[170],"unpredictable,":[171],"constantly":[173],"changing":[174],"nature":[175],"environment":[178],"in":[179],"organizations":[181],"operate.":[182],"Environmental":[183],"uncertainty":[184],"pose":[186],"risks":[187,191],"organizations,":[189],"including":[190],"associated":[192],"with":[193],"supply":[194],"chain":[195],"disruptions":[196],"regulatory":[198],"changes.":[199]},"counts_by_year":[{"year":2026,"cited_by_count":11},{"year":2025,"cited_by_count":14},{"year":2024,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2024-01-16T00:00:00"}