.... In addition, the study reveals that climate change exposure driven by political risk negatively affects firm value, indicating that political instability undermines market valuations by increasing climate-related vulnerabilities. Practical implications The findings carry several important implications...

...Farhan Hussain; Zhifang Zhou Purpose The purpose of this study is to investigate whether achieving comprehensive ESG disclosure enhances firm value in emerging markets and whether the valuation relevance of ESG disclosure depends on credibility mechanisms, including Global Reporting Initiative...

...Sreepriya J.; Suprabha K.R.; Krishna Prasad Purpose This paper aims to examine the moderating role of global reporting initiative (GRI) compliance in the association between sustainability reporting and firm value. Design/methodology/approach This study investigates a sample of 223...

...Leon Kluiters; Mohit Srivastava; Ladislav Tyll Purpose This study aims to investigate the effects of firm- and governance-specific characteristics on digital trust (DT) and firm value. Firm-specific factors include return on assets (ROA), market-to-book ratio (M/B ratio), size and leverage, whilst...

... on CSR increases the moral capital value of listed firms in India. The second and third findings show that voluntary reporting of moral capital has no significant association with market performance (stock price returns [SPR]) or firm value (Tobin’s q). The fourth findings show a negative...