This study examines how firm value (measured via stock prices) is related to corporate
social responsibility (CSR) disclosure and how the institutional environment influences this …

This paper examines the relationship between the level of integrated reporting (IR) based on
the extent of adoption of the International Integrated Reporting Framework (IIRF) and the firm …

Abstract In October 2014, the European Union adopted Directive 2014/95/EU (hereafter, EU
Directive), mandating companies of a certain size to draft and publish corporate nonfinancial …

Purpose This study aims to study the response of the stock market to the announcement of
compulsory environmental, social and governance (ESG) disclosure regulation in the …

This study examines the relationship between family-controlled companies and corporate
social responsibility practice disclosure (CSRPD) and examines whether board …

This book focuses on the impact of the disclosure of non-financial risk, which could be seen
as the most relevant non-financial information (NFI), in the aftermath of the 2014/95/EU …

Purpose The paper examines the impact of financial statement comparability on cash
holding moderated by Environmental Social Governance (ESG) performance …

Sustainable investing has recently gained traction throughout the world. This trend has
multiple sources, which span from genuine ethical concerns to hopes of performance …

Utilising A‐share corporate data and quantitative and empirical methodologies, this study
examines the potential influence of environmental, social, and governance (ESG) and …

Abstract Corporate Social Responsibility (CSR) is an imperative product or service strategy
established to maintain a competitive advantage. CSR has accomplished a broader …