...Ruibing Ji; Shengling Zhang; Wei Dou; Yu Hao Purpose This study aims to explore how fintech influences corporate strategic environmental, social and governance ( ESG ) behaviour ( CSB ), which refers to strategic inconsistencies between ESG disclosure and actual practices, including greenwashing...

... behind assurance procurement and reshapes the market equilibrium that previously balanced differentiation and discretion. CSRD Sustainability reporting Assurance ESG Auditor independence Joint audit Auditor alignment Market concentration Knowledge spillover Efforts to improve...

... an environmental, social and governance (ESG) nudge, embedded within corporate sustainability reports, influences the investment decisions of retail investors. Design/methodology/approach An investment decision experiment is used to evaluate the effect of a simplified, commensurated score (the ESG nudge...

... financial players, but they must also demonstrate their commitment to ethical and sustainable principles. © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Islamic finance ESG Greenwashing Sustainable finance Islamic funds Islamicwashing...

...Emma García-Meca; Jennifer Martinez-Ferrero Purpose This paper aims to investigate whether gender-diverse boards and top management teams (TMTs) reduce undesirable environmental social governance (ESG) behavior and whether a critical mass of women in leadership is necessary to influence...

...Nawazish Mirza; Cristiana Doina Tudor; Alexandra Horobet; Lucian Belascu Purpose This study aims to explore the strategic integration of Sharia-compliant and environmental, social and governance (ESG)-focused investments within global equity portfolio optimization frameworks, with a particular...

... reporting version BRSR, commonly referred to as BRSR is to be published as an integral part of an Indian company’s annual report alongside financial parameters, or as a standalone report to enable transparent disclosure of non-financial performance. As public awareness and interest in ESG issues increase...

... the development of environmental, social and governance (ESG) performance in private enterprises is a question that needs urgent examination. This study aims to investigate the impact of state-owned equity participation on the ESG performance of private enterprises. Design/methodology/approach Using Chinese...

...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...

...Luca Menicacci; Lorenzo Simoni Purpose This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG...

...Randy Priem; Andrea Gabellone Purpose This article aims to analyse the relationship between the environmental, social and governance (ESG) score and the cost of capital of 600 large, mid and small capitalization companies across 17 countries that are component of the EURO STOXX 600 Index...

...Manuel Castelo Branco Purpose By providing a critical analysis of a recent literature review concerning environmental, social and governance (ESG) and corporate social responsibility (CSR) research in finance which was published in the Journal of Corporate Finance (Gillan et al...

...Jan Svanberg; Tohid Ardeshiri; Isak Samsten; Peter Öhman; Presha E. Neidermeyer; Tarek Rana; Frank Maisano; Mats Danielson Purpose The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use...

...Mao-Feng Kao; Cih-Huei Jian; Chien-Hao Tseng Purpose The purpose of this study is to explore the effect of managerial ability on voluntary environmental, social and governance (ESG) disclosure and assurance. By focusing on managerial ability, this study provides a more nuanced understanding...

...S. Leanne Keddie; Michel Magnan Purpose This paper aims to examine how the use of environmental, social and governance (ESG) incentives intersects with top management power and various corporate governance mechanisms to affect excess annual cash bonus compensation. Design/methodology/approach...

... sustainability reporting responds to calls for relevant and comparable information on so-called environmental, social and governance (ESG) factors by investors and other users of non-financial information (Eccles et al., 2012). In the field of sustainable business generally and sustainability...

...-use rights only Corporate social responsibility ESG Manufacturing Cost of equity System GMM Two-stage least square The notion of corporate social responsibility (CSR) has significantly evolved over the years. It emphasizes on the commitment of an organization towards society...

...Ahmed Aboud; Ahmed Diab Purpose This study aims to examine the combined impact of environmental, social and governance (ESG) ratings on the market and financial performance of Egyptian companies during the period from 2007 to 2016 and, thereby, determines the influence of the recent political...

...Mark Anthony Camilleri Purpose – The purpose of this paper is to shed light on the European Union’s (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU’s member states are ratifying the EU Commission’s directives on ESG...

...Daniel Murphy; Dianne McGrath Purpose The purpose of this paper is to expand our understanding of the motivations for corporate environmental, social and governance (ESG) reporting. Design/methodology/approach This paper provides a conceptual exploration of the motivation for corporations...