A substantial surge in ESG research has triggered a wide dissemination of research across
various domains, underscoring the need for an extensive appraisal of the complex ESG …

Organizations disclose environmental, social, and governance (ESG) information for various
reasons, including mandatory reporting regulations. However, for environmentally sensitive …

Purpose This study aims to examine the relationship between carbon reduction initiatives
and financial performance. Additionally, it explores potential moderating variables, such as …

In pursuit of profit maximization through practices that promote sustainable development,
companies increasingly use environmental, social, and governance (ESG) criteria to guide …

Purpose This study aims to respond to the latest research calls to precisely revisit the nexus
between corporate green innovation (CGI) and financial decisions through deeply …

Drawing on a theoretical integration perspective, this research responds to the latest calls in
sustainability accounting by comprehensively exploring the moderating roles of two board …

The aim of this study is to investigate the relationship between carbon performance and third-
party assurance of sustainability, as well as the moderating role of board committees. Using …

Purpose Despite the acknowledged significance of the relationship between audit fees and
corporate philanthropic initiatives, the existing literature has not yet reached the desired …

Purpose This paper aims to study how corporate governance and country-related contextual
factors affect the relationship between board gender diversity and environmental, social and …

In the ever-evolving landscape of the knowledge-based economy, the assessment of
Environmental, Social, and Governance (ESG) performance has emerged as a crucial metric …