Companies engage in ESG activities in order to achieve higher financial returns and to
signal compliance in the market. The link between ESG and firm financial performance is still …

The main purpose of this study is to systematically analyse and synthesise the empirical
literature on the drivers and motivations of CSR disclosure in developing countries. Previous …

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

Changing customer demand, globalization, pandemics, and the ongoing Russia-Ukraine
war have introduced a lot of complexities, uncertainties, risks, and challenges in various …

Prior studies on the relationship between ESG information and cost of debt have found
mixed results. They conclude that this relationship may be affected by some characteristics …

The purpose of this study is twofold. First, it tests the association between corporate social
responsibility (CSR) performance and firm performance in the tourism, healthcare, and …

This study aims to investigate the effect of corporate social responsibility disclosure (CSRD)
on financial distressed risk (FDR) among firms listed on the Tehran Stock Exchange (TSE) …

This study analyzes the literature on environmental, social, and governance (ESG)
disclosure by applying a bibliometric analysis of documents published in the Scopus …

In recent years, the CSR disclosure–firm risk relationship has raised the acute interest of
capital providers, regulators, debtholders, and academic researchers. In addition to the …

The purpose of this paper is to test whether the structure of non‐financial disclosure, defined
as the diffusion of financial, social, and environmental information as part of the dialog …