.... The Devoir de Vigilance law is relevant as it was one of the first legislative moves to link supply chain risks and environmental and social sustainability. Design/methodology/approach A secondary data content analysis of seven years of reporting by five luxury goods brands is conducted using...

... These results support the risk mitigation perspective of CSR compliance, showing that both the investors and creditors may lower their expected returns because they find that CSR can mitigate potential business risk. Originality/value The authors extend the CSR research with both COE and COD. Md. Borhan...

... and market measures of profitability), few empirical researches have analysed the relations between CSR, cost of debt and its relation with the risk profile of a firm. The literature on the cost of debt determinants generally documents a negative association between measures of the risk of the firm and its...