This paper provides, to the best of the authors' knowledge, the first meta‐analysis of
evidence about the influence of the corporate governance on environmental, social, and …

The popularity of environmental, social, and governance (ESG) investing or socially
responsible investing is pushing private sectors to improve their ESG performance …

Complying with the requirements of sustainability development is a very high priority for the
business community. The United Nations' 2030 Agenda and its 17 Sustainable …

While a growing number of firms are being evaluated on environment, social and
governance (ESG) criteria by sustainability rating agencies (SRAs), comparatively little is …

This study investigates the association between environmental, social, and governance
(ESG) disclosure and diversity of the board of directors (BoD) in Italian listed companies …

Environment, social, and governance (ESG) reporting guidelines are institutional rules that
can enhance the credibility of firms' publicly disclosed information related to ESG. Reporting …

The purpose of this study is to investigate the factors that impact (1) Global Reporting
Initiative-based sustainability reporting,(2) the adoption of assurance statements in …

Addressing environmental, social and governance (ESG) issues has become a critical part
of business strategy. This article explores the extent of ESG reporting of metal and mining …

Integrated Reporting (IR) represents the most recent evolution of the corporate reporting
movement. Despite the proposed benefits to stakeholders and the number of contributes …

Disclosure of social, environmental, and governance (ESG) information is inherent to the
implementation of a corporate social responsibility (CSR) strategy. Furthermore, the level of …