Non-financial information assurance: a review of the literature and directions for future research
Purpose This study aims to review the literature on non-financial information (NFI)
assurance including external assurance of sustainability reports (SRA) and integrated …
assurance including external assurance of sustainability reports (SRA) and integrated …
Corporate integrity culture on environmental, social, and governance (ESG) performance
X Bao, B Sun, M Han, Q Mai… - … Social Responsibility and …, 2024 - Wiley Online Library
Recent research has viewed desirable environmental performance as the proxy of corporate
integrity culture. Based on the stakeholder theory, we extend this literature by examining …
integrity culture. Based on the stakeholder theory, we extend this literature by examining …
[HTML][HTML] Do ESG factors improve utilities corporate efficiency and reduce the risk perceived by credit lending institutions? An empirical analysis
In a changed scenario, characterized by great attention to environmental, social, and
governance (ESG) factors, few industries feel the pressure more than utilities. The paper …
governance (ESG) factors, few industries feel the pressure more than utilities. The paper …
Environmental performance and corporate tax avoidance: Greenwashing policy or eco-responsibility? The moderating role of ownership structure
This study examines the impact of environmental performance on tax avoidance separately
and then moderated by institutional and family ownership. Based on a sample of 222 French …
and then moderated by institutional and family ownership. Based on a sample of 222 French …
Implementing corporate sustainability information in socially responsible investing: a systematic review of empirical research
Purpose This study aims to provide a precise understanding of how corporate sustainability
information is used in socially responsible investing (SRI). The study is motivated by the lack …
information is used in socially responsible investing (SRI). The study is motivated by the lack …
Do sustainability reporting standards affect analysts' forecast accuracy?
Purpose This study aims to contribute to the emerging debate about materiality with novel
insights about the signaling effects related to the disclosure of environmental, social and …
insights about the signaling effects related to the disclosure of environmental, social and …
[HTML][HTML] Environmental engagement and stock price crash risk: Evidence from the European banking industry
This paper investigates the impact of banks' environmental engagement on their future stock
price crash risk. Given the strong commitment of European institutions towards a low carbon …
price crash risk. Given the strong commitment of European institutions towards a low carbon …
How integrated thinking can be detected in management disclosures in annual reports: Insights from a large-scale text-analysis approach
R Dimes, C De Villiers, L Chen - Journal of Management …, 2023 - publications.aaahq.org
Integrated Thinking has been promoted as a way of revolutionizing decision-making to
create sustainable value. Our study shows how disclosures made by managers in annual …
create sustainable value. Our study shows how disclosures made by managers in annual …
Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence
D Kim, MJ Marin, GD Richardson, SE Salterio… - Journal of Contemporary …, 2023 - Elsevier
Prior research establishes that board governance quality measures positively impact firm
environmental performance. In this study, we propose an empirical model using structural …
environmental performance. In this study, we propose an empirical model using structural …
Measuring and classifying the social sustainability of European banks: An analysis using interval-based composite indicators
C Drago, L Di Nallo, ML Russotto - Environmental Impact Assessment …, 2024 - Elsevier
Promoting social information disclosure can develop sustainable banking. This paper aims
to evaluate the social sustainability of banks by constructing a new interval-based composite …
to evaluate the social sustainability of banks by constructing a new interval-based composite …