Corporate social responsibility (CSR) and cost of capital (COC) have been investigated in
the past but not in tandem with policy intervention. This paper examines the impact of CSR …

Purpose This study aims to examine sustainability reporting through the lens of global
reporting initiative (GRI) standards in developing economies, particularly in Pakistan, from …

The existing literature agrees that companies' sustainability concerns are related to
stakeholders' sustainability awareness. However, these studies disagree on how this …

This study identifies if sustainable development practices measured through ESG
information disclosure are related to stakeholder confidence, leading to a lower cost of debt …

Purpose This study aims to examine the impact of green operation (measured using the
energy intensity of its operations) on the value of corporate firms in stock markets. The …

Purpose This study aims to investigate redundant information in mandatory non-financial
reports (NFRs) demanded by regulators, focusing primarily on overlapping disclosures in a …

Since the 1990s, corporate governance in India has gained significant attention from
practitioners, academicians, and policymakers due to various economic reforms, specifically …

Tax laws may promote practices that lead to tax deductions or deferrals over time and that
relate to corporate environmental, social, and governance (ESG) disclosures. This study …

The Union Government of India launched a new sustainability reporting requirement in May
2021 [1]. The format released by the Securities Exchange Board of India (SEBI), which …

Purpose The purpose of this paper is to review and reflect on the contributions of the special
issue on Sustainability Accounting, Management and Policy in Emerging & Developing …