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The goal is to investigate the relationship between financial performance and environmental, social and governance (ESG) indicators and disclosures for a sample of Latin American firms.

Dynamic panel data regressions are used to analyze a sample of 114 companies listed on the Latin American Integrated Market, MILA (Chile, Colombia, Mexico and Peru) for the period 2011–2020. The Altman Z-score and Piotroski F-score are used as indicators of the probability of default and comprehensive financial strength. Models are developed in which the relationship between economic value added (EVA) and Jensen’s alpha are evaluated against firms’ ESG practices.

A direct relationship between ESG strategies and financial performance was found. Better practices and transparency in ESG are related to lower probability of bankruptcy, greater financial strength, greater EVA and superior risk-adjusted returns.

ESG data were obtained from the Bloomberg system based on a methodology that may differ from other sources. The sample covers four Latin American countries and large corporations. Independent variables were selected for their perceived validity, given their frequent use in previous studies.

Evidence for company management regarding the importance of strengthening ESG practices and reporting should be part of their balanced scorecards. For investors, the results support the importance of evaluating ESG practices in asset selection.

The present study is the first research to present empirical evidence on the relationship between ESG scores and disclosures for MILA countries, using a comprehensive set of financial performance indicators (Altman Z-scores, Piotroski F-scores, EVA and Jensen’s alpha).

We aim to generalize the continuous-time principal–agent problem to incorporate time-inconsistent utility functions, such as those of mean-variance type, which are prevalent in risk management and finance.

We use recent advancements of the Pontryagin maximum principle for forward-backward stochastic differential equations (FBSDEs) to develop a method for characterizing optimal contracts in such models. This approach addresses the challenges posed by the non-applicability of the classical Hamilton–Jacobi–Bellman equation due to time inconsistency.

We provide a framework for deriving optimal contracts in the principal–agent problem under hidden action, specifically tailored for time-inconsistent utilities. This is illustrated through a fully solved example in the linear-quadratic setting, demonstrating the practical applicability of the method.

The work contributes to the existing literature by presenting a novel mathematical approach to a class of continuous time principal–agent problems, particularly under hidden action with time-inconsistent utilities, a scenario not previously addressed. The results offer potential insights for both theoretical development and practical applications in finance and economics.

Looking through an autoethnographical lens, the authors analyse the reclaiming of the heritage name of Indonesian Peranakan Chinese in the Netherlands with regard to their sense of belonging and (translocational) positionality. The discussion is situated in the realm of (post)colonial ties between the country of birth and their current country of residence, against the backdrop of assimilationist policies of President Soeharto’s “New Order” after the regime change following the September 30, 1965, coup attempt (G30S). The authors’ own reflections were studied in combination with interviews, both formal and informal, and desk research to compose a narrative of active memories and stories told. How was the state-imposed name change experienced? Why did they choose to reclaim their Chinese name when applying for Dutch citizenship rendered that opportunity? Where can the affective bonds be found?

The authors’ own reflections were studied in combination with interviews, both formal and informal, and desk research to compose a narrative of active memories and stories told. How was the state-imposed name change experienced? Why did they choose to reclaim their Chinese name when applying for Dutch citizenship rendered that opportunity? Where do the affective bonds lie?

The reclaiming of the heritage name has a different resonance in the sense of belonging for different generational cohorts. In the specific post-colonial Dutch context - for the generation of our interviewees and of our parents - it represents an active re-positioning of one’s self as having Chinese ancestry (the name I was born with), not because they wanted to renounce their Indonesian connection but because they were forced to make a choice. For us, the authors, it was more a matter of: because we were raised with this name.

This article is a response to the appeal to expand the scarce literature published on the Peranakan Chinese group in the Netherlands (e.g. Tjiook–Liem, 2017; Van der Meer and Eickhoff, 2017; Ang, 2005; Li, 1999) who live in a fascinating (post)colonial positionality comprising of Chinese ancestry, Indonesian background and the Dutch (new) home country. Studies on this group barely mention the consequences of name change for their belonging (Healy, 2020) and positionality (Anthias, 2012).