Purpose The purpose of this paper is to clarify the impact mechanisms and weighting factors
of environmental, social and governance (ESG) practices on corporate value through …

This paper provides a scoping review of European sustainability reporting studies. Previous
sustainability studies do not offer a comprehensive discussion of features key to the …

With the continuous development of digital technology, the digital economy has gradually
become a vital driver of global economic growth. We investigate the impact of digital finance …

The effectiveness of environmental, social, and corporate governance (ESG) ratings has
been widely discussed and is often linked to corporate financial performance by academics …

Despite the importance of corporate transformation toward Industry 4.0 (CTTI4. 0), almost no
research exists on how companies communicate CTTI4. 0 information in their annual reports …

This paper investigates the link between green finance development and firms'
environmental, social, and governance (ESG) performance quality based on a firm-level …

In recent years, greater attention has been paid to sustainability issues. Companies have
received increasing pressure from stakeholders to adopt sustainable behavior and provide …

This study analyzes the direct impact of environmental uncertainty on environmental, social,
and governance (ESG) performance, while verifying the existence of a mediating path from …

The objective of this research is to investigate the effects of firms' ESG (Environmental,
Social and Governance) disclosures on firm performance, moderated by firm competitive …

This study develops a novel framework by hand-mapping the Sustainable Development
Goals (SDGs) and their targets with a firm's sustainability practices, reflected in its …