...Qiang Li; Zichun He; Huaxia Li Purpose As the global emphasis on environmental consciousness intensifies, many corporations claim to be environmentally responsible. However, some merely partake in “greenwashing” – a facade of eco-responsibility. Such deceptive behavior is especially prevalent...

...Miranda Tanjung Purpose Studies on sustainable finance examine how it is interrelated with economic, social, governance and environmental issues. Using financial data on publicly traded firms in Indonesia, this study aims to explore the interplay between the cost of capital, firm performance...

...Oren Mooneeapen; Subhash Abhayawansa; Naushad Mamode Khan Purpose The purpose of this study is to investigate whether the corporate environmental, social and governance (ESG) performance of companies is influenced by the barriers and opportunities created by three factors characterising...

...Li Li Eng; Mahelet Fikru; Thanyaluk Vichitsarawong Purpose The purpose of this paper is to examine the impact of sustainability disclosures and disclosure ratings on firm value. This paper compares the informativeness of sustainability disclosures in company reports versus environmental, social...

... in the sustainability development goals. Many approaches to integrating social and environmental accounts with financial accounts are additive; the two types of accounting information sit alongside each other. The opportunity to revise the basic building block of financial accounting, information to help investors make...

...Nadine Andrews Purpose The purpose of this study is to gain insight into psychosocial factors influencing sustainability professionals in their work to lead by influencing and improving pro-environmental decision-making in their organisations and to increase understanding of psychosocial factors...

... of gender-diverse boards on the association between sustainability reporting and shareholders’ welfare. Design/methodology/approach This paper examines the implications of women on board for firm-related factors, particularly environmental, social and governance (ESG) disclosure and firm performance...