...ABM Fazle Rahi; Jeaneth Johansson; Asif M. Huq; Fredrik Hartwig Purpose This study aims to examine whether corporate sustainability practices act as a shield ensuring financial performance in times of crisis. Design/methodology/approach Data from 471 European firms during 2018–23 were...

... function should be linked with management incentives to realize high (non)financial reporting and audit quality, which should lead to increased stakeholder trust and thus (non)financial performance. These agency-theoretical assumptions have also been included in several regulatory reform initiatives...

...Deepali Kalia; Divya Aggarwal Purpose This paper aims to investigate the effect of total and each individual component of environmental, social and governance score (ESG) on financial performance (FP) of healthcare companies. Design/methodology/approach Data for 468 health-care firms...

...Bejtush Ademi; Nora Johanne Klungseth Purpose The purpose of this paper is to investigate the relationship between a company’s environmental, social and governance (ESG) performance and its financial performance. This paper also investigates the relationship between ESG performance and a company’s...

...Anissa Dakhli Purpose The purpose of this paper is to study how board attributes impact corporate social responsibility (CSR). In particular, this paper aims to empirically examine the impact of financial performance on the relationship between board attributes and CSR. Board attributes...

...Shafat Maqbool; Abu Bakr Purpose The relationship between corporate social responsibility (CSR) and financial performance (FP) has bourgeoned widespread debate among researchers. In recent years, the debate has explored more dynamic links, one of which is the curvilinear relationship, between CSR...

...Joseph Dery Nyeadi; Muazu Ibrahim; Yakubu Awudu Sare Purpose The paper aims to investigate empirically the impact of corporate social responsibility (CSR) on financial performance in South African listed firms. Design/methodology/approach The paper uses panel corrected standard errors...

...Patrick Velte Purpose The purpose of this paper is to concentrate on environmental, social and governance performance (ESGP) in total and divided in each component and evaluate their impact on financial performance (FINP). Design/methodology/approach The study covers a sample selection...

...Supriti Mishra; Damodar Suar Purpose This study aims to examine whether salience towards natural environment influences the corporate responsibility towards natural environment. It further aims to test whether the corporate responsibility towards environment impacts the financial performance...

... and financial performance such as EPS, this study further explores the correlation by introducing a new variable, i.e. EBITDA. RQ1. To examine the degree of CSR reporting according to Global Reporting Initiative (GRI) in the top 50 corporations with the biggest market capitalisation in Indonesia...