Publication:
Influence Of Proactive Esg Strategies, Slack Resources, And Collective Brain On Esg Disclosure And Firm Value In Japanese Companies

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Date
2025-09
Authors
Takashi, Sekimoto
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Research Projects
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Abstract
This study explores the influence of proactive ESG strategies and slack resources on ESG disclosure quality and firm value among Japanese firms, based on a crosssectional sample of 107 companies. The results show that both PESGS and slack resources enhance firm value, and that ESG disclosure quality serves as a mediator between PESGS and firm value. The study also introduces the concept of collective brain, which moderates the relationship between slack resources and firm value by facilitating innovation through shared knowledge and skills with cultural diversity among employees of firms.
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Keywords
Influence Of Proactive Esg Strategies , Slack Resources , And Collective Brain , Esg Disclosure And Firm Value In Japanese Companies
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https://erepo.usm.my/handle/123456789/24867
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Pusat Pengajian Siswazah Perniagaan - Tesis