... rather than brownwashing and for those operating in controversial industries. Furthermore, during the COVID-19 pandemic, the relationship between religiosity and enforcement shifted from a substitution effect to a complementary effect, thereby reducing ESG decoupling compared to the pre-pandemic period...

..., during and after COVID-19. Design/methodology/approach We employ Feasible Generalized Least Squares estimation on panel data, with a sample comprising 625 companies listed on the Vietnamese stock market between 2016 and 2023. Findings The results reveal that BTDs negatively affect earnings...

...Hani Alkayed; Ibrahim Yousef; Khaled Hussainey; Esam Shehadeh Purpose This article provides the first empirical study on the effects of the COVID-19 pandemic on sustainability reporting in US financial institutions using institutional, stakeholder and legitimacy theories. Design/methodology...

...Henry Jarva; Teresa Zeitler Purpose The purpose of this paper is to examine the implications of the COVID-19 pandemic on internal auditing as the pandemic forced individual internal auditors and audit teams to conduct the work remotely. Design/methodology/approach Five in-depth semi-structured...

...Andreas Lindén; Othmar M. Lehner; Heimo Losbichler; Minna Martikainen Purpose This paper examines whether ownership type has a moderating influence on dividend payouts during the COVID-19 pandemic crisis with respect to changes in profits. Future uncertainties because of the pandemic will result...