...Albert Marti; Ramon Bastida-Vialcanet; Frederic Marimon Purpose This study aims to examine Environmental, Social and Governance ( ESG ) reporting in the insurance sector, focusing on the quantity, quality and usefulness of reported Key Performance Indicators (KPIs). It assesses whether KPIs...

...Muhammad Sani Khamisu; Jibril Ibrahim Yero; Ratna Achuta Paluri Purpose Environmental, social and governance (ESG) factors influence enterprises’ performance, and financial institutions are essential to sustainable development. Islamic finance shares many similarities with impact investing and can...

...Neha Saini; Ravita Kharb Purpose Environmental, Social and Governance reporting (ESG) has attained immense importance among academicians, policymakers and strategic partners of business leaders. Due to high regulatory measures, this topic is becoming one of the most sustainable themes among...

...Susana Martinez-Meyers; Idoya Ferrero-Ferrero; María Jesús Muñoz-Torres Purpose The aim of this paper is to evaluate the impact of the sustainable financial disclosure regulation (SFDR) on the environmental, social and governance (ESG) performance and risk scores of sustainable funds (SFs) from...

...Muttanachai Suttipun; Thanyaorn Yordudom Purpose This study aims to survey the extent, level and trend of environmental, social and governance (ESG) disclosures of top50 listed companies from Thailand, to test the different level of ESG disclosures of the companies between high profile industry...