The sustainable development of the global economy and society calls for the practice of the
environmental, social and governance (ESG) principle. The ESG principle has been …

This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …

Exploring the motivation of corporate ESG (Environment, Social Responsibility, and
Corporate Governance) engagement is vital for shareholders protection and corporate …

Green innovation is an important way for firms to achieve both economic benefits and
environmental protection in the long term. We focus on the influence of corporate social …

In response to the rapid development of green finance, this study evaluates a systematic
literature survey with a focus on the determinants and the potential benefits of corporate …

ABSTRACT During the 2008–2009 financial crisis, firms with high social capital, as
measured by corporate social responsibility (CSR) intensity, had stock returns that were four …

Business sustainability has emerged as the theme of the 21st century. We examine whether
and how different components of economic sustainability disclosure (ECON), as well as …

Propensity score matching (PSM) has become a popular technique for estimating average
treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and …

Ninety-two percent of the 1348 North American executives we survey believe that improving
corporate culture would increase firm value. A striking 84% believe their company needs to …

Spurred by the informational and disciplinary roles that the media fulfils, this study provides
initial evidence on how higher media coverage is associated with a lower tendency of firms …