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 …

This research assesses the effects of COVID-19-associated shocks on financial constraints
and sustainable development goal (SDG) performance to shed light on the impact of SDGs …

This paper explores the longitudinal impact of Environmental, Social, and Governance
(ESG) scores on company performance, considering firm value and financial accounting …

The objective of the paper is to empirically test the relation between carbon emissions,
environmental disclosures, assurance of sustainability reports and firms' Cost of Equity …

Purpose This paper aims to investigate the effect of environmental, social and governance
(ESG) controversies on the cost of equity (COE) capital, exploring the moderating role of …

This paper explores relationships among CSR practices in the social, economic and
environmental dimensions and digitization in the Polish energy companies. The study used …

Purpose Corporate social responsibility (CSR) actions are expected to reduce information
asymmetries and increase legitimacy among the stakeholders of the company, which …

Risk management in an organization represents a decisive function in seizing opportunities
and managing the risks that can affect a business's reputation, prosperity, growth, value …

Purpose This study aims to investigate the effect of ESG controversies and their moderating
role in ESG performance and the cost of equity and overall, short-term and long-term debt …

This study aims to analyze whether resilient SMEs have been able to overcome the bump of
the COVID‐19 crisis in terms of profitability. When facing such unforeseen crises, SMEs …