... only Corporate social performance Conventional banks Financial stability Islamic banks Social banks Value-based banking models E50 F30 G20 G30 M14 Financial stocks may affect banking institutions because of their intrinsic fragility (Mangala and Soni, 2023 ; Claessens...

... 11 2022 04 01 2023 06 02 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Corporate social responsibility Non-performing loans Bank performance European context System generalized method of moments G30 L25 M14...

... M14 M41 Reporting practices, compliance and the possible effects of the ED had been investigated with content analysis even before the implementation started (Dumitru et al., 2017 ; Hoffmann et al., 2018 ; Matuszak and Różańska, 2017 ; Peršić and Lahorka, 2018...

... annexed documents were used. Simona Fiandrino can be contacted at: simona.fiandrino@unito.it NFRD Non-financial disclosure Non-financial reporting directive Disclosure quality Accountability Corporate reporting M14 M41 In 2018, the European Parliament called...

... regulation increases the number of firms reporting on sustainability. Non-financial information GRI Assurance Reporting quality Reporting quantity Corporate sustainability reporting Directive Mandatory sustainability reporting G18 M14 M41 M48 The demand for disclosure...

... Australian Securities Exchange (ASX) G29 G30 M14 Lopes and Rodrigues (2007) argue that empirical researchers have investigated accounting disclosure practices and explained the rationales for such practices using various theoretical perspectives. Though several theories have been used...

... To the best of our knowledge, this is the first study that explored the relationship between CSR–FP and institutional quality in the European context. Indeed, this paper shows that institutional quality mediates the relationship between CSR practices and FP. D73 G18 L25 M14 Faruq et al...