...Himanshu Seth; Akanksha Saxena Purpose To scrutinize the role of audit committee characteristics (i.e. audit committee independence, audit committee expertise and audit committee tenure) in attaining sustainability performance (i.e. environmental, social and governance performance). Design...

...Uttam Karki; Himanshu Seth; Vaneet Bhatia Purpose This study aims to scrutinize the role of environmental, social and governance (ESG) performance and its indicators in achieving working capital management (WCM) efficiency. Design/methodology/approach Using a sample comprising 520 firm-year...

...Vinay Datar; Ekaterina E. Emm; Bo Han Purpose The authors examine one special focus of Special Purpose Acquisition Companies (SPACs), namely environmental, social and governance (ESG) related investments. The authors document the performance of SPACs with and without ESG focus. Design...

...Jahidur Rahman; Jiani Wu Purpose This study explores the effect of mergers and acquisitions (M&As) on corporations' environmental, social and governance (ESG) performance and values in the Chinese financial market. Design/methodology/approach This study collected data covering 158 Chinese...

...Ramya Rajajagadeesan Aroul; Sanjiv Sabherwal; Sriram V. Villupuram Purpose The purpose of the paper is to examine the relationship between the Environmental, Social and Governance (ESG) performance of Real Estate Investment Trusts (REITs) and their operational efficiency and performance. Design...