.... For policymakers, the documented relationship may be relevant in ongoing discussions on corporate social responsibility and disclosure practices. Originality/value This study provides evidence on the relationship between corporate LGBTQ equality policies and stock liquidity. By focusing on LGBTQ-specific...

... the moderating effect of corporate social responsibility ( CSR ) on the relationship between country net zero target commitment and REM . Design/methodology/approach This study uses a sample of 249,711 firm-year observations of listed firms across 71 countries from 2011 to 2021. Following prior literature...

...Niharika Kasaudhan; Ranjan DasGupta Purpose This study aims to investigate the impact of mandatory corporate social responsibility ( CSR ) regulation on firms’ debt maturity structure. The authors further examine how changes in debt maturity structure affect firms’ operating performance. Design...

...Jingxue Xia; Alice R. Bryer; Christopher S. Chapman Purpose This study aims to explore the interplay between business and government around corporate social responsibility (CSR) activities in China. Design/methodology/approach The authors develop a field study using Foucault’s biopolitics...

... Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Alan Bandeira Pinheiro can be contacted at: alanbpinheiro@hotmail.com Environmental disclosure Varieties of capitalism National institutions Institutional analysis Corporate social responsibility...

...Nourhene Ben Youssef; Paulina Arroyo Pardo Purpose The study aims to examine the extent of the corporate social responsibility (CSR) disclosure of Canadian cannabis firms and how they view responsibility. It also explores how cannabis firms build their CSR-based organizational identity through...

... Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Environmental accounting Corporate social responsibility Sustainability accounting Bibliometric analysis The environmental and social implications of the economic activities of businesses remain one...

...Grace Low; Qi Li Purpose This study aims to examine the effect of corporate social responsibility (CSR) on banks’ capital, value and risk by investigating its impact on capital inflows and asset quality. The authors aim to investigate the value-protective characteristics of socially responsible...

... governance and environmental performance. Corporate social responsibility Corporate sustainability Committee effectiveness Sustainability committee Environmental performance We examine whether the sustainability committee [ 1 ], a specialized board committee tasked with managing environmental...

...Li (Lily) Zheng Brooks; Jean B. McGuire Purpose This study aims to investigate the cross-sectional differences on the association between corporate social responsibility (CSR) and future bankruptcy along the dimensions of political connection and corporate governance strength. This study intends...

... information. Carbon accounting Corporate social responsibility Investments Donations Carbon sequestration Professional financial report user’s decision-making Despite market level research showing value in enhanced reporting of sustainability information, behavioral research has generally...

... learning Organisational legitimacy Environmental disclosure Sustainability Corporate social responsibility Social media According to the Organisation for Economic Co-operation and Development (2021) , the world is facing critical water challenges that stem from the failure to adapt to climate...

... literature addressing corporate social responsibility and accountability, and the literature more specifically addressing occupational health and safety (OHS) and its reporting. Also included are recent Web-based reports and articles concerning Covid-19-related OHS government and industry sponsored...

... 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Asset4 Corporate sustainability Corporate social responsibility Diction 7 Linguistic analysis Readability Sustainability disclosure Sustainability performance Tone of language...

... understanding of the process of decarbonization. However, there have been very few attempts to apply this theory in a decarbonization study. Internal price of carbon Transition management theory Carbon accounting Physical environment Accounting theory Corporate social responsibility...

...Asit Bhattacharyya; Mahbub Khan Purpose Prior studies on corporate social responsibility (CSR) and performance have frequently used unidirectional, single-equation regression although the literature recommends the reciprocal association of CSR with firm performance. This paper aims to elucidate...

... Limited Licensed re-use rights only This study aims to provide the intellectual structure of the academic literature on board characteristics and corporate social responsibility disclosure (CSRD) and corporate social responsibility performance (CSRP). To do that, the authors analyse the main...

... with corporate social responsibility (CSR) reports of a Chinese-owned company compared to an Australian-owned company in the Australian mining industry. The study is motivated by the speed, extent and nature of Chinese foreign direct investment in Australia, the resulting negative social attitudes and the impact...

...Abdullah Al-Mamun; Michael Seamer Purpose This study aims to investigate the effects of institutional qualities on corporate social responsibility (CSR) engagement from a global perspective. Design/methodology/approach The authors examine CSR engagement across 83 developed and developing...

...Rashid Zaman; Muhammad Nadeem; Mariela Carvajal Purpose This paper aims to provide exploratory evidence on corporate governance (CG) and corporate social responsibility (CSR) interfaces. Although there remains a voluminous literature on CG and CSR, very little effort has been put forward...