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 …

Sustainability reporting is the new language of business communication with its
stakeholders under the frameworks like GRI, TCFD, and CDP. Non-financial performances …

We employ a time-lagged panel regression model to investigate the impact of
Environmental, Social, and Governance (ESG) performance on financial performance. The …

Over the past decades, many emerging countries, such as Nigeria, have achieved rapid
economic growth. However, these countries achievements have grown in line with the …

Purpose In the last few years, the European context has been characterised by a high
degree of attention paid by policymakers, practitioners and academics to the effects related …

The increased focus on environmental (E), social (S), and governance (G)(ESG) disclosure
has become a necessary step toward the integration of sustainability practices into firms' …

Purpose Focusing on the Agri-Food and Beverage sector, the paper investigates the direct
effect of worldwide mandatory non-financial disclosure on several financial dimensions as …

This study investigates the effect of environmental and social (E&S) disclosure and
managerial entrenchment on investment efficiency. E&S disclosure increases not only …

Purpose Environmental, social and governance (ESG) disclosure has gained momentum in
corporate reporting. Addressing a research gap on the subject, this paper aims to explore …

This paper explores the status quo of environmental goals disclosure (EGD) and empirically
tests its impact on Egyptian corporate sustainability ratings and firm value. We find that …