...Francesca Bernini; Paola Ferretti; Pierluigi Martino Purpose Drawing insights from contingency and signaling theories, this study aims to examine when and how stronger environmental, social, and governance (ESG) performance contributes to a lower cost of equity (COE). More specifically, we explore...

...Husni Samara; Sajead Mowafaq Alshdaifat; Mohammed Abusharbeh; Naji Anton Alslaibi; Mohammad Zakaria Alqudah Purpose This study examines the relationship between environmental, social and governance (ESG) performance and corporate cash holdings in EU-listed firms, along with the moderating role...

...Sourour Hamza; Anis Jarboui Purpose This paper explores how the disclosure quality, measured by the abnormal tone of environmental and social report, may determine the environmental, social and corporate governance (ESG) performance of the firm. This study also investigates the impact...

...Amneh Alkurdi; Hamzeh Al Amosh; Saleh F.A. Khatib Purpose This study seeks to investigate the impact of board attributes on environmental, social and governance (ESG) performance, along with exploring the mediating role of carbon emissions in this relationship. Design/methodology/approach...