... Research and development (R&D) Sustainability Innovation Panel data Environmental social governance (ESG) score In recent years, companies, investors and consumers have been turning their focus toward increasingly crucial corporate sustainability (Melinda and Wardhani, 2020). The topic...

...Amir Gholami; John Sands; Syed Shams Purpose This study aims to investigate not only the association between corporate environmental, social and governance (ESG) performance and the cost of capital (COC) but also its impact on the company’s idiosyncratic risk. Further, it highlights that companies...

...Muhammad Arif; Christohper Gan; Muhammad Nadeem Purpose Motivated by the enactment of non-financial reporting regulations by the European Parliament, this paper aims to investigate the impact of European Union (EU) directive 2014/95/EU on the quantity of environmental, social and governance (ESG...

...Chairani Chairani; Sylvia Veronica Siregar Purpose This study aims to examine the effect of enterprise risk management (ERM) on financial performance and firm value, as well as the moderating role of environmental, social and governance (ESG) performance. Design/methodology/approach...