This paper reviews the practice and research on environmental, social and governance
(ESG) in China. It finds that (1) under China's top-down framework, ESG practices have …

Many theoretical frameworks can inform the study of sustainability reporting in non-financial
disclosure. This research intends to contribute to the accounting literature through a …

Existing studies on the relationship between corporate social responsibility (CSR) and firm
performance focus primarily on single firms, overlooking the role of suppliers. Drawing on …

The effects of government R&D subsidies can vary across recipient firms, depending on the
various characteristics of a firm, potentially including the firm's accounting information quality …

Purpose This paper aims to examine the impact of environmental, social and governance
(ESG) disclosure and firm value (FV), as well as, pinpoints the role of the audit quality (AQ) …

Owing to the urgency of the climate change crisis and the emerging greenwashing issue that
companies face, greenwashing in companies' carbon reduction is exceptionally important in …

Sustainability performance disclosures: the impact of gender diversity and intellectual
capital on GRI standards compliance in Uganda | Emerald Insight Books and journals Case …

Does GRI compliance moderate the impact of sustainability disclosure on firm value? |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

With the increasing concern regarding climate change, academics and practitioners are
devoting attention to corporate environmental sustainability development. However …

Numerous studies have investigated the factors that drive or curb greenwashing activities,
but few have discussed the other side of the coin, brownwashing, the underreporting of …