[HTML][HTML] Environmental finance: an interdisciplinary review

H Tao, S Zhuang, R Xue, W Cao, J Tian… - … Forecasting and Social …, 2022 - Elsevier
Environmental finance has gained considerable attention globally as an emerging
interdisciplinary research area. This study uses bibliometric analysis to systematically review …

Mandatory CSR and sustainability reporting: Economic analysis and literature review

HB Christensen, L Hail, C Leuz - Review of accounting studies, 2021 - Springer
This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …

A systematic literature review of socially responsible investment and environmental social governance metrics

L Widyawati - Business Strategy and the Environment, 2020 - Wiley Online Library
Socially responsible investment (SRI) encompasses both ethical and financial paradigms.
This systematic literature review explores three key research themes within the SRI …

Harmonising non-financial reporting regulation in Europe: Practical forces and projections for future research

M La Torre, S Sabelfeld, M Blomkvist… - Meditari Accountancy …, 2018 - emerald.com
Purpose Motivated by the new European Union Directive 2014/95 on non-financial and
diversity information, this paper aims to develop a future research agenda to conduct …

Assurance of corporate social responsibility reports: Examining the role of internal and external corporate governance mechanisms

IM García‐Sánchez, N Hussain… - Corporate Social …, 2022 - Wiley Online Library
This article examines the effects of various internal (board independence, gender diversity,
and specialized sustainability committee) and external (analysts' coverage and institutional …

Does integrated reporting matter to the capital market?

S Zhou, R Simnett, W Green - Abacus, 2017 - Wiley Online Library
Integrated reporting () is an emerging international corporate reporting initiative to address
limitations to extant corporate reporting approaches, which are commonly criticized for being …

Corporate board and corporate social responsibility assurance: Evidence from China

L Liao, T Lin, Y Zhang - Journal of business ethics, 2018 - Springer
This paper investigates the association between board characteristics and the company's
corporate social responsibility (CSR) assurance decision in China. By examining 2054 firm …

[HTML][HTML] Hotspots and trends of environmental, social and governance (ESG) research: A bibliometric analysis

G Wan, AY Dawod, S Chanaim… - Data Science and …, 2023 - Elsevier
This study examines paper-level metrics in the literature on topics related to environmental,
social and governance (ESG) to provide a research agenda for hotspots and trends. Based …

Corporate social responsibility research in accounting

XB Huang, L Watson - Journal of accounting literature, 2015 - emerald.com
We review research on corporate social responsibility (CSR) published in 13 top accounting
journals over the last decade. We begin with a brief discussion of the data that archival …

Integrated reporting and assurance of sustainability information: An experimental study on professional investors' information processing

D Reimsbach, R Hahn, A Gürtürk - European accounting review, 2018 - Taylor & Francis
Sustainability-related non-financial information is increasingly deemed value relevant.
Against this background, two recent trends in non-financial reporting are frequently …