... Environmental, Social and Governance (ESG) ratings to further cloak their poor ESG credentials or embark on a legitimate green transformation (“go green”). The paper also examines the market's reaction to M&A deals. Design/methodology/approach We use an innovative ESG statistic to capture activities...

...Thanh Dat Le; Julie T.D. Ngo Purpose In recent years, US firms have increasingly integrated ESG performance goals into their executive remuneration packages. This study examines the relationship between board gender diversity and the tendency of firms to incorporate ESG metrics in performance...

...Muhammad Azeem Qureshi; Tanveer Ahsan; Ammar Ali Gull; Zaghum Umar Purpose This study investigates the impact of economic policy uncertainty (EPU) on corporate sustainability [environmental, social and governance (ESG)] performance and aims to explore whether uncertainty-induced sustainability...

... and their ESG scores are drawn from Thomson Reuters Refinitiv. The primary explanatory variable of interest, GPR, is sourced from Caldara and Iacoviello (2022)   [7] . We source the country-level governance indicators [8] and development indicators [9] from World Bank and statutory tax rates from the tax...