... based on issue focus (environmental, social, governance or integrated), revealing that retail investors typically treat ESG holistically. Key future research directions include cross-country and longitudinal analyses, applying machine learning to retail ESG data and further exploring how retail...

...Samuel Karanja Kogi; Ari Budi Kristanto; Zijie Huang; June Cao Purpose This study investigates how environmental, social and governance (ESG) assurance impacts a firm's cash holdings in the unique African context. Design/methodology/approach Drawing on the spirit of the staggered difference...

...: Received 4 March 2015 Accepted 5 March 2015 Available online 14 March 2015 Keywords: Corporate social responsibility Sustainability Environmental Disclosure Assurance ABSTRACT We review research on corporate social responsibility (CSR) published in 13 top accounting journals over the last decade. We begin...