Abstract Voluntary nonfinancial Environmental, Social, and Governance (ESG) disclosure is
a rapidly growing and increasingly important topic that has attracted great attention from …

The sustainable development of the global economy and society calls for the practice of the
environmental, social and governance (ESG) principle. The ESG principle has been …

In this study, we examine whether carbon risk matters in acquisitions. Using a firm's carbon
emissions to proxy for carbon risk, we examine whether an acquirer's level of carbon …

This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …

Purpose The purpose of this paper is to discuss the progress and future prospects of two
relatively “new” institutions in this field: the European Commission (EC), together with the …

The UK's 2050 net-zero emission target is one of the most ambitious goals in the world.
Organisations should play a vital role by communicating a sufficient level of carbon emission …

Purpose This study aims to explore the corporate social responsibility disclosure (CSRD)
practices of the Islamic banks in the Gulf Cooperation Council (GCC) countries during the …

A huge body of research has addressed the impact of corporate social performance (CSP)
on corporate financial performance. However, prior literature provides only limited evidence …

We review research on corporate social responsibility (CSR) published in 13 top accounting
journals over the last decade. We begin with a brief discussion of the data that archival …

The article explores the consequences of greenwashing deceptions on intention to invest. It
analyses whether the presence of a greenwashing lie to stakeholders is detrimental to …