Using an experiment, we find that corporate social responsibility (CSR) performance
measures have a greater impact on investors' firm value estimates when reported in a …

This study examines how companies' voluntary adoption of a particular CSR framework
affects their managers' decision‐making, especially when they are faced with a dilemma …

Lebih Penting Mana Sustainability Report atau Laba bagi Perusahaan Perkebunan?
Penelitian ini berusaha untuk menemukan penjelasan lebih rinci mengenai determinasi …

Capital constraints require companies to prioritize among the host of sustainability issues to
which they can allocate capital. In this study, we investigate the role of three important …

Credit rationing theory suggests that the impact of bank credit allocation on corporate social
responsibility (CSR) has the dual effect of adverse selection and moral hazard. In this study …

A growing number of diverse stakeholders are demanding information about broader social
and environmental dimensions of organizational performance. We examine how the order of …

Demand for additional sustainability-related disclosures to complement current financial
disclosures is growing. This thesis utilises the mandating of Strategic Reporting (SR) in the …

The trend of companies issuing sustainability reports is on the rise. However, the materiality
of sustainability information continues to be a topic of much debate. I experimentally …

This thesis explores the use of sustainability information, also known as ESG information, by
asset management firms. The goal is to bridge the gap between the information reported by …