We investigate whether environmental, social and governance (ESG) disclosure is related to
default risk. Using a sample of US nonfinancial institutions from 2006 to 2017, we find that …

Drawing on the signaling theory, this study investigates the association between green
logistics performance and sustainability reporting. In addition to this direct link, whether …

Firms interested in being perceived by all stakeholders and society as drivers of corporate
social responsibility (CSR) activities, especially regarding CSR reporting, should have …

Purpose The first purpose of this paper is to investigate whether corporate governance
mechanisms, in particular the characteristics of the board, audit committee and risk …

This paper investigates the effect of the 2009 guidance of the Department for Environment,
Food & Rural Affairs on greenhouse gas (GHG) disclosure. The sample comprises 215 …

Purpose This paper aims to explore the relationship of promoter ownership and board
structure with firm performance for Indian companies. Design/methodology/approach …

We examine the relation between the gender diversity on boards of corporations and the
levels of information asymmetry in the stock market. Prior evidence suggests that the …

The paper focusses on the reporting of climate change-related physical risks. Drawing on
data from the CDP questionnaire for 717 European companies over three years (2011 …

Purpose This paper aims to highlight the role and impact of corporate governance in
combating fraud by drawing on insights from the literature, identify gaps in the literature and …

Purpose The purpose of this paper is to investigate the potential influence of corporate
governance mechanisms on risk disclosure quality in Tunisia. Design/methodology …