... that environmental disclosure scores in environmental, social and governance (ESG) reports increase with the frequency or change rate of environmental keywords in provincial GWRs. This effect is more pronounced for non-state-owned enterprises, firms in highly marketized provinces or those listed in a single capital...

...). ESG Financial performance Environmental disclosure Social disclosure Governance disclosure Stakeholder theory As society starts to face the consequences of climate change, depleting natural resources, poor working conditions and corporate scandals, there is an increased expectation...

...Alan Bandeira Pinheiro; Marcelle Colares Oliveira; María Belén Lozano Purpose Based on the approach of the varieties of capitalism, this paper aims to investigate the influence of national governance characteristics on environmental disclosure. Design/methodology/approach This research...