... their financial performance. Originality/value Few studies have examined the implications of CCD (based on the TCFD framework) on firm performance. Moreover, exploring the moderating role of CEO duality, industry type and COVID-19 in the CCD and firm performance relationship is a novel empirical contribution...

...Nava Cohen; Xiaodi Zhu Purpose This paper aims to examine the consistency between firms’ stakeholder-friendly responses to the COVID-19 pandemic and their environmental, social and governance (ESG) ratings. Consistent firms are those with high prior ESG ratings that actively support stakeholders...

...Francesco Scarpa; Riccardo Torelli; Simona Fiandrino Purpose This paper aims to understand how companies addressed and revisited their sustainable development goals (SDGs) engagement during COVID-19. Design/methodology/approach The study conducts semi-structured interviews...

...Carlos Noronha; Jieqi Guan; Sandy Hou In Sio Purpose While the COVID-19 virus has been spreading worldwide, some studies have related the pandemic with various aspects of accounting and therefore emphasized the importance of accounting research in understanding the impact of COVID-19 on society...

...Jacob Hörisch Purpose This paper aims to discuss the relation of the COVID-19 pandemic to sustainable development and, in particular, the UN sustainable development goals (SDGs). In so doing, the author highlights how sustainability accounting, management and policy (SAMP) research can help...

...Stefan Schaltegger Purpose The purpose of this paper is to identify sustainability learnings from origins of epidemics such as COVID-19 and deduct conclusions for businesses to create sustainable futures in three industries, which are strongly affected by Covid-19. Two main questions guide...