This paper not only attempts to survey the burgeoning literature on environmental, social
and governance disclosures and performance and their effects on firm value, but its focus …

This paper develops a framework for corporate financial disclosure measurement to identify
and evaluate common measures of financial disclosure employed in prior empirical …

This study examines the value relevance of corporate reputation risks (CRR) from adverse
media coverage of environmental, social and governance (ESG) issues on stock …

Although sustainability development goals look for the “common good”, the question of
whether macro-objectives related to the fight against poverty, gender discrimination or …

The purpose of this study is to evaluate the performance of returns and risks of several
tobacco companies in Indonesia compared to their conventional benchmark in several …

Institutional investors appear to have selective preferences regarding corporate social
responsibility. They appear indifferent to the presence of positive environmental (E) and …

We review research on corporate social responsibility (CSR) published in 13 top accounting
journals over the last decade. We begin with a brief discussion of the data that archival …

This study examines whether socially responsible firms behave differently from other firms in
their financial reporting. Specifically, we question whether firms that exhibit corporate social …

Compared to matched conventional mutual funds, socially responsible mutual funds
outperform during periods of market crises. This dampening of downside risk comes at the …

Business decision making depends on financial reporting quality. In identifying the drivers of
financial reporting quality, proxied by earnings management (EM), prior literature has drawn …