The increasing emphasis on sustainability has led many nations to introduce ESG-related
regulatory frameworks. These frameworks aim to regulate and guide financial investments …

Corporate social responsibility (CSR) and cost of capital (COC) have been investigated in
the past but not in tandem with policy intervention. This paper examines the impact of CSR …

CSR is a strategy to realize sustainability. CSR needs to be understood based on a priority
scale and objectives to build a solid organizational structure and ensure sustainable CSR …

This study examines the impact of ESG practices and its three pillars on the stock price, and
the moderating role of CSR award, and having an ex-CEO as a chairman on the ESG-value …

Purpose: The company's existence can be maintained by increasing the firms value every
period, which will affect the welfare of investors. This study aims to examine and analyze the …

Fully understanding the local populace's awareness and reactions to corporate social
responsibility (CSR) with a strong emphasis on sustainability is crucial for multinational …

Islam is the world's second-largest religion, and accountability (to God and to fellow
humans) lies at its heart. Islamic principles and rules of conduct, constituting the Shariah …

The Corporate Governance Code, revised in 2015, recommends that the firms listed within
the first and second sections of Japan's Tokyo Stock Exchange select two or more …

This study examines the essential function of Environmental Management Accounting (EMA)
as a mediating variable in the correlation between sustainability report disclosures and firm …

This study examines the nonlinear effects of ownership structures on environmental, social,
and governance (ESG) performance in Japan and investigates the nonlinear relationship …