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Does Clan Culture Promote Corporate Natural Resource Disclosure? Evidence from Chinese Natural Resource-Based Listed Companies
With the problems of climate warming and ecological destruction becoming more and more serious, natural risks have attracted more and more attention,...
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Foreign Institutional Investors, Legal Origin, and Corporate Greenhouse Gas Emissions Disclosure
The disclosure of corporate environmental performance is an increasingly important element of a firm’s ethical behavior. We analyze how the legal...
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The Level of Islamic Religiosity of the Local Community and Corporate Environmental Responsibility Disclosure: Evidence from Iran
The purpose of this paper is to examine the relationship between the Islamic religiosity of the local community and the level of corporate...
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Impact of Directors’ Network on Corporate Social Responsibility Disclosure: Evidence from China
Using listed firms in China over the period 2010–2018, we investigate the association between directors’ network and quality of corporate social...
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Corporate Sustainability Disclosure Standards Must Emphasize Outcomes Over Policies
Corporate sustainability reporting is becoming ubiquitous practice, but this increase in disclosure has not led to improvements in outcomes of...
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Corporate governance and environmental, social, and governance (ESG) disclosure and its effect on the cost of capital in emerging market
The objective of this research is to investigate the effects of corporate governance scores and environmental, social, and governance scores (ESG) on...
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Greenhouse Gas Disclosure: Evidence from Private Firms
Existing literature on greenhouse gas (GHG) emissions disclosure has paid little attention to private firms, despite the fact that this type of firm...
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Green pays off: the impact of corporate carbon strategies on corporate financial performance
As climate change continues to be a pressing issue affecting businesses, firms are taking proactive measures by integrating carbon considerations...
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Employee Stock Ownership Plans and Corporate Environmental Engagement
This study examines the impact of non-executive employee stock ownership plans (ESOP) on corporate environmental engagement. We show that granting...
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Learning from Failures of Co-owned Firms: Common Ownership and Information Disclosure Fraud
This study focuses on learning effects between firms connected by common ownership. We explore the learning effects in a certain setting that how...
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Sustainability Reforms and Corporate Disclosure: The Case of a Small Island Develo** State
The purpose of this study is to investigate how listed companies in Mauritius conceive of the environment and biodiversity and communicate their...
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Not Just a Gender Numbers Game: How Board Gender Diversity Affects Corporate Risk Disclosure
This paper examines how board gender diversity affects corporate risk disclosure. We exploit an exogenous shock on firms’ risk environment created by...
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Corporate Responses to Intimate Partner Violence
Intimate partner violence (IPV) is among society’s most pernicious and impactful social issues, causing substantial harm to health and wellbeing, and...
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Climate Change Denial and Corporate Environmental Responsibility
This paper examines whether corporate environmental responsibility is influenced by regional differences in climate change denial. While there is an...
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When Do Corporate Good Deeds Become a Burden? The Role of Corporate Social Responsibility Following Negative Events
This study investigates the differential roles of corporate social responsibility (CSR) in the context of negative events. By categorizing CSR and...
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Forgetting Corporate Irresponsibility: The Role of Corporate Political Activities and Stakeholder Characteristics
Corporate social irresponsibility continues despite institutional pressures for socially responsible behavior, resulting in disasters like the...
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Review of the compliance of the mandatory corporate social responsibility (CSR) by the Indian corporate sector
From the financial year 2014-15, the Indian corporate sector was made to comply with a newly introduced Sect. 135 (5) by the Companies Act of 2013....
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Governing Corporate Social Responsibility Decoupling: The Effect of the Governance Committee on Corporate Social Responsibility Decoupling
This paper presents an examination of the relationship between the presence and composition of a corporate social responsibility (CSR) committee on...
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Machine Learning for Predicting Corporate Violations: How Do CEO Characteristics Matter?
Based on upper echelon theory, we employ machine learning to explore how CEO characteristics influence corporate violations using a large-scale...
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Does Social Media Pressure Induce Corporate Hypocrisy? Evidence of ESG Greenwashing from China
Hypocrisy in corporate social responsibility has attracted increasing attention from scholars. Under the context of the digital era, we examine...
