This article aims to review and systematize prior works that investigate how the presence of
women in top echelon positions of firms affects sustainability and to create an agenda to …

Tax payments stimulate business enterprises to choose tax management through tax
avoidance activities, which is the legal practice to reduce the amount of tax payable. In …

Voluntary nature of sustainability disclosures in most of the countries shifts focus of
academicians towards discretion of top executives as a major determining force for firms to …

This study aims to inquire whether it is the mere female directors or their certain attributes
that improve the quality of corporate sustainability disclosures (QCSD). Annual and …

The aim of this paper is to investigate whether corporate social responsibility (CSR) is
affected by firm characteristics (firm age and size) or not. The study is conducted on a firm …

The present research investigates the impact that certain gender diversity attributes exert on
online intellectual capital (IC) disclosure in the context of Italian‐listed firms where …

The study analyzes the impact of competition on environmental and social performance.
Based on data collected from 82 banks in the banking industry across nine emerging Middle …

Innovation is one of the crucial drivers that stimulates firms toward Sustainable Development
Goals (SDGs), but successful innovation comes with high uncertainty since innovation …

Purpose This study is based on the role congruity theory that examines the association
between top management team (TMT) gender diversity and corporate social responsibility …

Purpose: Corruption still becomes a serious problem in Indonesia in the decentralization
era. This paper aims at providing a comprehensive empirical examination regarding the …