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

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

This paper examines if corporate social responsibility (CSR) engagement can mitigate the
negative impact of climate policy uncertainty (CPU) on firm valuation. Using a sample of …

Previous studies on the impact of customer concentration on firm-level outcomes mainly
focus on financial and operational variables, and the influence of a concentrated customer …

Research on corporate greenwashing has expanded rapidly in recent years. At the same
time, emerging studies in related literatures have found that employees are seeking out firms …

Although both corporate social responsibility (CSR) and green technological innovation
(GTI) are beneficial to firm development, little is known about whether they can function well …

Purpose This paper aims to verify whether the legitimate pressure of external forces on
heavily polluting firms' corporate social responsibility (CSR)-related behaviors affect firms' …

Using a natural experiment (the SEC's 2016 Tick Size Pilot Program), we investigate the
effects of an increase in tick size on financial reporting quality. The tick size pilot program …

In this study, we examine the role of acquiree firms' environmental, social, and governance
(ESG) performance in affecting hostile takeover threats from acquiring firms. Our results …

The research aims to analyze the relationship between some indicators of sustainable
development and economic growth, as well as knowing the extent of the impact of …