The relationship between corporate environmental performance and financial performance
has received a high degree of attention in research literature and the results are still …

For four decades, reporting on corporate responsibility by businesses has been the subject
of empirical research. In the 1970s and 1980s, studies mostly originated from Anglo‐Saxon …

Purpose This paper aims to investigate whether there are relationships among corporate
disclosure of environmental, social and governance (ESG) and firms' operational (ROA) …

This study examines the value relevance of corporate reputation risks (CRR) from adverse
media coverage of environmental, social and governance (ESG) issues on stock …

In this paper, we examine the relationship between board gender diversity and
environmental, social, and governance (ESG) decoupling and the moderating effect that …

Purpose As pressures mount for women directors on corporate boards (WDOCBs) from
different stakeholders, companies become more interested in finding out how WDOCBs …

Purpose–The purpose of this paper is to empirically test legitimacy theory by comparing the
corporate social responsibility (CSR) disclosures of tax aggressive corporations with those …

Purpose–Corporate social responsibility (CSR) disclosure is receiving increased attention
from the mainstream accounting research community. In general, this recently published …

As sustainability reporting has emerged as one of the most critical issues in the business
world, this research aims to investigate the relationship between sustainability reporting and …

Purpose The purpose of this study is to investigate empirically what affects Global Reporting
Initiative (GRI)-based sustainability reporting and its relationship with firm performance in the …