Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data

C de Villiers, J Jia, Z Li - Accounting & Finance, 2022‏ - Wiley Online Library
Abstract Thomson Reuters Asset4 (Asset4) is a leading corporate social responsibility (CSR)
database often used by practitioners and researchers. This review offers a precise …

The effect of environmental, social, and governance (ESG) performance and disclosure on cost of debt: The mediating effect of corporate reputation

A Maaloul, D Zéghal, W Ben Amar… - Corporate reputation …, 2023‏ - Springer
Prior studies on the relationship between ESG information and cost of debt have found
mixed results. They conclude that this relationship may be affected by some characteristics …

Corporate governance and carbon performance: Role of carbon strategy and awareness of climate risk

L Luo, Q Tang - Accounting & Finance, 2021‏ - Wiley Online Library
This study investigates whether corporate governance (CG) leads to improved corporate
social responsibility (CSR) in relation to carbon performance. We draw on multiple …

The board gender composition and cost of debt: Empirical evidence from Jordan

M Mansour, M Al Zobi, MWA Saleh… - Business Strategy & …, 2024‏ - Wiley Online Library
The present research aims to examine the influences of board gender composition on debt
costs and its significance to Jordanian creditors: mainly banks, using agency and resource …

Corporate social responsibility and cost of capital: The moderating role of policy intervention

K Prasad, S Kumar, S Devji, WM Lim, N Prabhu… - … in International Business …, 2022‏ - Elsevier
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 …

Corporate social responsibility and investment efficiency: The roles of national stakeholder orientation and legal origins

E Poursoleyman, G Mansourfar, Z Rezaee… - International Review of …, 2024‏ - Elsevier
Utilizing an international setting consisting of 21,039 observations from 43 countries during
the years from 2010 to 2019, spanning the period between the global financial and health …

Do international investors care about ESG news?

P de Vincentiis - Qualitative Research in Financial Markets, 2023‏ - emerald.com
Purpose Motivated by the increasing momentum of environmental, social and governance
(ESG) investing, this research aims to test the impact of ESG-related news on stock returns …

[HTML][HTML] Corporate carbon performance and cost of debt: Evidence from Asia-Pacific countries

EAF Al Rabab'a, A Rashid, S Shams - International Review of Financial …, 2023‏ - Elsevier
This study examines the relationship between corporate carbon performance (CCP) and
corporate cost of debt (COD) in Asia-Pacific countries. Using a sample of 3666 firm-year …

Non-performing loans and bank performance: what role does corporate social responsibility play? A system GMM analysis for European banks

R Boussaada, A Hakimi, M Karmani - Journal of Applied Accounting …, 2023‏ - emerald.com
Purpose This research investigated whether corporate social responsibility (CSR) can
alleviate the negative effect of non-performing loans (NPLs) on bank performance …

Corporate social responsibility reporting and capital structure: Does board gender diversity mind in such association?

MC Pucheta‐Martínez, I Bel‐Oms… - Corporate Social …, 2023‏ - Wiley Online Library
This research aims to shed light on the effect of corporate social responsibility (CSR)
disclosure on capital structure, a significant strategic policy for all listed companies …