This paper provides a sco** review of European sustainability reporting studies. Previous
sustainability studies do not offer a comprehensive discussion of features key to the …

Firms worldwide are currently investigating ways to decarbonize global supply chains.
Corporate scope 3 carbon emission reporting is a critical first step but is not yet a common …

Climate change represents a significant problem to the planet which raises concerns from
stakeholder groups about corporate commitment to climate change issues. In this paper, we …

In the face of global systemic risks brought about by climate change, government
organizations, civil societies, and enterprises globally have begun standardizing and …

There is a growing interest in assessing environmental performance, social responsibility,
and corporate governance (ESG) in the banking sector. Also, significant relationships are …

The concept of sustainable and responsible (SR) investments expresses that every
investment should be based on the SR investor's code of ethics. To a large extent the …

While a growing number of firms are being evaluated on environment, social and
governance (ESG) criteria by sustainability rating agencies (SRAs), comparatively little is …

The purpose of this paper is to convey a thorough understanding of the governance-related
determinants and financial consequences of carbon performance and disclosure. Its …

We seek insights into potential benefits for firms adopting strategies to improve business
sustainability in a carbon-constrained future. We investigate whether lenders incorporate a …

Firms worldwide are increasingly required to disclose (and make efforts to reduce) their
carbon emissions due to the environmental damage associated with climate change …