... of environmental deterioration and climate change are becoming more noticeable, and emerging markets and developing economies (EMDEs) are impacted disproportionately (NGFS, 2024b , Synthesis Report). Consequently, banks assume a pivotal role in climate reporting and risk management through proactive initiatives...

...Asis Kumar Sahu; Byomakesh Debata; Garima Khanna Purpose This paper aims to examine the relationship between environmental, social and governance (ESG) performance and text-based corporate innovation based on a sample of India’s ESG-disclosed companies from financial year 2011–2012 to 2021–2022...

...Yilu Zhu; Ruopiao Zhang Purpose This study aims to examine the effects of local tournament incentives on environmental, social and governance (ESG) disclosure and the quality of such disclosures among Chinese A-share listed companies. Furthermore, it seeks to investigate the moderating roles...

...Wan Masliza Wan Mohammad; Rapiah Zaini; Aza Azlina Md Kassim Purpose The purpose of this paper is to investigate the effects of women on board moderated by firms’ competitive advantage on firms’ environmental, social and governance (ESG) disclosures. Design/methodology/approach The sample...

... several industries. Findings The results provide support that three corporate responsibility social media categories (economic, social and environmental-framing) will have different impacts (delayed, immediate) on abnormal-return and idiosyncratic-risk. This study finds differences between immediate...

...Giovanni Landi; Mauro Sciarelli Purpose This paper fits in a research field dealing with the impact of Corporate Ethics Assessment on Financial Performance. The authors argue how environmental, social and governance (ESG) paradigm, meant to measure corporate social performance by rating issuance...

...Ratna Nurhayati; Grantley Taylor; Rusmin Rusmin; Greg Tower; Bikram Chatterjee Purpose – The purpose of this research is to investigate the factors determining the social and environmental reporting (SER) of Indian textile and apparel (TA) firms. Design/methodology/approach – The 2010...

... resource disclosures were found to enhance CFP. The results also reveal a negative relationship between environmental disclosure and CFP, which indicates that disclosure of environmental impact information could be value destroying in Nigeria. Research limitations/implications – The major limitation...

... to focus on what has occurred, rather than on hypothesizing what strategies might be developed in the future to reverse the trend of poor SME engagement with environmental management. This paper also proposes strategies to help broaden the accounting profession’s role in this area. This paper...

...Louis H. Amato; Arthur Zillante; Christie H Amato Purpose – This paper aims to examines whether firms’ eco-friendly advertising claims are supported by environmentally friendly behavior. Design/methodology/approach – The paper develops a game theory model to determine the circumstances...

... CSR Social Environmental Business Philanthropy Stakeholders Context Maldives Perceptions Mainstream The paper examines CSR practices in the Maldives. The Maldives is an island nation comprising of 1,190 islands of which some 200 islands are inhibited. These islands are small in size...

...Anthony R. Bowrin Purpose This paper aims to examine the extent to which publicly‐listed Caribbean companies provide social and environmental disclosures (SED), and the factors related to their disclosure practices. It is motivated by the dearth of studies of SED among publicly listed Caribbean...