Environmental information disclosure has attracted the attention of the capital market
because it can convey corporate characteristic information. But there needs to be direct …

This paper focuses on the current theoretical views of venture capital that predetermines a"
narrow" treatment. In the light of the existing" narrow" treatment, venture investors seek …

Purpose Environmental, social and governance (ESG) can enhance the sustainable value
and profitability of assets by improving environmental responsibility, social benefits and …

Sustainability refers to the evaluation and communication of quantitative and qualitative
information of the sustainability performance of a business in a balanced way regarding the …

The input-output relationship of innovation is usually classified as the research of innovation
efficiency, which is of great significance to industrial development. Considering the lack of …

Previous studies have found incomplete evidence of firms' social and environmental
accounting practices because they did not shed light on how the information needs of …

Purpose Climate change is becoming one of the biggest and most pressing environmental
challenges of the last century. As such, the board of directors and its sub-committees need to …

Environmental failures associated with mining operations are persistent issues. It is
therefore surprising that we still know very little about whether companies are taking the …

We examine the factors that influence climate change disclosure and its effects on firm value
in the context of Sri Lanka. By leveraging data spanning 1031 firm‐year observations from …

ABSTRACT ORIENTATION: This paper reports on how co-operative managed enterprises in
South Africa address non-financial reporting requirements RESEARCH PURPOSE: The …