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 …

Theoretical discussions and empirical studies on the nexus between corporate social
responsibility/corporate social performance and corporate financial performance have never …

Under the network public opinion ecology in the Omni-media Era, corporate social
responsibility (CSR) performance can provide important internal and external environmental …

This paper examines how corporate social responsibility (CSR) affects the level of financial
distress risk (FDR). Using a sample of 1201 US-listed firms during 1991–2012, our results …

Based on the impact of the new environmental protection law promulgated by the Chinese
government in 2015, we employ the difference-in-differences (DID) approach to investigate …

Purpose This paper aims to investigate the impact of board composition on environmental,
social and governance (ESG) reporting in the Gulf countries. Despite the vast literature on …

In this study, we investigate the effect of carbon emissions on firms' default risk. While
existing literature exhibits the implications of emissions for firm performance and value, little …

Despite knowing the potential effect of social reporting on firms' continuity, there is limited
research into the influence of the composition of boards of directors on CSR disclosure. This …

In this study, we examine the empirical association between corporate social responsibility
(CSR) and information asymmetry by investigating their simultaneous and endogenous …

This study examines the association between firms' environmental, social, and governance
(ESG) performance and the cost of capital for the largest European firms listed on the …