This paper provides a comprehensive systematic literature review (SLR) of existing
international accounting and finance research on the structure, characteristics, and diversity …

Purpose This study aims to provide a comprehensive review of the existing literature on
corporate governance (CG) aspects of the Malaysian market. It offers insights into the …

This study aims to analyze the impact of the environmental, social, and governance (ESG)
disclosure on the firm performance, given the stakeholders' increasing attention to the firm's …

Digital transformation, board characteristics, and environmental performance are
increasingly important in the field of corporate sustainability. However, despite the growing …

The purpose of this study is to evaluate the effect of COVID-19 on corporate governance
attributes and firm performance association. This research used a sample of 188 non …

Despite the burgeoning interest in environmental, social and governance (ESG) ratings,
current results regarding ESG rating‐performance relationship are inconclusive. Since what …

Purpose The purpose of this paper is to provide a systematic and comprehensive review of
the existing literature on the determinants of firms reporting practices. Design/methodology …

The purpose of this study is to examine the relationship between sustainability performance
(SP) and financial performance (FP), based on performance disclosures (reporting) of the …

Although firms increasingly publish sustainability reports, assuring such reports is relatively
new. This study reviews the literature of sustainability assurance to evaluate the intellectual …

This study explores the factors that drive the adoption of sustainable business model
innovations (SBMIs). In this mixed-method (qualitative and quantitative) study, we draw on …