Based on a survey and content analysis of 462 peer‐reviewed academic articles over the
period 1990–2014, this article reviews theories related to the external drivers of corporate …

Research in sustainability measurement has been growing at a very high pace over the past
years, and it has explored a variety of issues, from sustainability disclosure to measurement …

Purpose The purpose of this paper is to investigate the relationship between corporate debt-
like compensation and the value of excess cash holdings. Design/methodology/approach …

Purpose The purpose of this paper is to explore the state of S&P 500 companies'
transparency by analyzing their Bloomberg ESG (Environmental-Social-Governance) …

Integrated reporting (IR) is considered an innovative and effective reporting tool that
includes financial and nonfinancial information. Recently, there has been a heightened …

Transparency is a quality of corporate social responsibility communication that enhances the
relationship between the investors and the company. The objective of this paper is to …

Environmental disclosure is the latest novelty in the corporate reporting field. In fact, it is a
tool that can better represent the capacity of companies in creating financial performance …

There has, in recent times, been an increasing interest in understanding corporate social
(and environmental) responsibility (CSR) and, in particular, CSR reporting in develo** …

Global warming and climate change have been the most challenging environmental
problem the world is facing. This problem will affect the future of this planet which can be …

Corporate social responsibility disclosure and debt financing | Emerald Insight Books and
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