...”. (UN News, 2023) [1] Faizul Haque can be contacted at: f.haque@soton.ac.uk Sustainability assurance Big-4 assurance providers GHG emissions Environmental policy stringency Environmental sustainability Emission reduction initiatives M14 M40 Q54 Q56 Despite...

..., it offers differentiated empirical evidence across ownership types, market positions, investor structures and pollution intensities, furnishing actionable implications for policymakers formulating targeted environmental regulations in China's transitional economy. G34 Q56 M14 However, greenwashing...

... is valuable for fostering sustainable practices, it may not necessarily translate into financial outcomes. Therefore, such information may not be material to investors, and it is labelled as “non-financial sustainability information”. M14 M41 Q56 G34 The second approach, aligned with the ISSB...

... and thereby long-term sustainability remains empirically unexplored (Hossain et al., 2023 ; Jayasiri et al., 2023). M41 M49 Q56 Capital performance Integrated Reporting Quality Integrated thinking International Sustainability Standards Board (ISSB) Six types of capital...

... G39 Q56 In capital markets, stock liquidity is a crucial topic because of its essential impact on many stakeholders, including investors, regulators, stock exchanges and listed companies (Ali et al., 2017). Much evidence supports an association between financial performance and stock...

... words, and the total word count, excluding non-word characters and common stopwords. We then calculated the sentiment or “tone” of each report using the following formula: Corporate credit ratings Sentiment analysis Risk assessment Financial markets Sustainable finance G24 G32 Q56...