Large companies in the European Union are required to publish information related to environmental, social and governance (ESG) matters. The aim of our study is to determine the quality of ESG reporting in EU public companies (measured by the ESG-ind...
Investors are increasingly concerned with the sustainability of firms and their impact on global development, resulting in a rise in Socially Responsible Investing (SRI) that considers environmental, social, and governance (ESG) factors. Integrating...
Corporate financial statements address multiple stakeholders’ needs. International Financial Reporting Standards (IFRSs), among others, allow two different classifications, “by function of expense” and “by nature of expense”, for the statement of pro...
The main aim of this study is to investigate the influence of institutional investors’ ownership (INOW) on firms’ environmental, social, and governance (ESG) reporting in Saudi Arabia. Using data on ESG reporting from the Bloomberg databa...
Addressing the needs of society and the environment has become vital for organizations’ survival in the current business context. Stakeholders increasingly demand ethical practices, environmental responsibility, and a commitment to social well-...
Portuguese companies are increasingly responding to the demand of stakeholders for transparent information about companies’ environmental, social, and governance (ESG) performance by issuing non-financial reports (NFRs). While the number of NFR...
This study identifies to what extent DAX40 companies integrate ESG rating information into their reporting and whether the disclosure of ESG ratings results has a positive impact on professional and non-professional stakeholders, and thus represents...
This research examines the effect of ESG disclosure on the cost of capital for non-financial firms in the UK, indexed by the FTSE All-Share Index, during the period from 2014 to 2018. Using multivariate analysis with ordinary least squares (OLS), fix...
Environmental, social, and governance (ESG) reporting is a vital force behind the advancement of sustainable corporate practices and goes beyond simple compliance. In order to better understand the elements influencing this process, this study looks...
The ascent of environmental, social, and governance (ESG) reporting has established itself as a global standard in financial markets, reflecting a paradigm shift toward corporate sustainability. Despite this, persistent concerns surround the quality...
Sustainability reporting has evolved into a multidimensional field encompassing Environmental, Social, and Governance (ESG) disclosure, integrated reporting (IR), and circular economy (CE) practices. This study aims to map the intellectual and themat...
This study investigates the integration of ESG principles in the Greek banking sector through a comparative analysis of the four systemic banks—National Bank of Greece, Eurobank, Piraeus Bank, and Alpha Bank—during 2019–2023. Using...
This study examines how Environmental, Social, and Governance (ESG) reporting is communicated and perceived on YouTube. A dataset of 553 relevant videos and 5060 user comments was extracted on 2 April 2025 ranging between 2014 and 2025, and sentiment...
For several years, commercial banks in Poland have been reporting activities related to the impact on the environment, society, and corporate governance (ESG). However, only new guidelines, mandatory for many entities, including banks, will allow for...
The Polish energy sector is undergoing a profound transformation driven by decarbonization targets and the implementation of the European Union’s sustainability governance framework, including the Corporate Sustainability Reporting Directive, t...
Integrated Reporting (IR) has gained prominence as a comprehensive approach to corporate disclosure, yet theoretical clarity is still developing regarding how governance mechanisms shape IR quality and its relation to ESG risk ratings. Addressing thi...
This study investigates the influence of board characteristics—specifically board tenure and board-specific skills—on the quality of ESG reporting among listed firms in five ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, and t...
We examined the extent to which companies in the paper processing sector, operating in printing, packaging, labeling, and paper bagging, comply with the requirements of Greek legislation for reporting information on ESG issues. The overall average co...
This study examines the impact of Artificial Intelligence (AI)-enhanced Environmental, Social, and Governance (ESG) reporting on firm valuation in emerging markets. It aims to explore how AI integration enhances the interpretability and predictive ac...
This study examines the tension between “substance” and “form” in standardized sustainability reporting within an emerging market context. Using 21,964 firm-year observations from Chinese A-share listed companies (2018–2...
The credibility and effectiveness of Corporate Social Responsibility (CSR) and Environmental, Social, and Governance (ESG) reporting are increasingly influenced by key stakeholders: customers, non-governmental organizations (NGOs), and media [...]
Chillers consumes the largest amount power in subtropical hotels. To monitor chillers’ power usage is of critical importance in energy control. This study attempted to establish the benchmark of electricity usage of hotel chillers and elucidate how t...
The Bitcoin network is a sophisticated accounting system that facilitates consensus and verification of transactions through cryptographic proof, eliminating the need for a central authority. Given its success, the underlying technology, generally re...
This paper empirically investigated the impact of climate governance on the relationship between ESG reporting and firm profitability. The collected sample is all the nonfinancial companies in Europe and Gulf countries during the period 2010–20...
This study investigates the relationship between corporate reporting practices and the value relevance of accounting information by analyzing 100 publicly listed non-financial European firms between 2015 and 2019. Drawing on the Ohlson valuation fram...
This article conceptualises the link between firms’ value chains and distribution networks and the requirements for double-materiality assessments in contemporary reporting regulations worldwide. The new European Sustainability Reporting Standa...
The purpose of this research study is to examine and explain whether there is a positive or negative linear relationship between sustainability reporting, inadequate management of economic, social, and governance (ESG) factors, and corporate performa...
This study investigates the moderating role of finance, accounting, and digital disruption (FADD) in the relationship between auditing and sustainability (AS) and financial reporting and ESG integration (FRESGI) through the triple-helix perspective....
Packaging waste is a major environmental issue, making the transition to sustainable solutions imperative. This article proposes the concept of Shared Producer Responsibility (SPR) as a key approach to advancing sustainable packaging in the fast-movi...
Urban green is a key component of municipal natural resources management (MNRM) in metropolitan areas, providing ecosystem services (ESs) related to climate regulation, environmental quality, and citizens’ well-being. However, these ESs are oft...
This study investigates the impact of environmental, social, and governance (ESG) performance on the link between financial reporting quality (FRQ) and corporate risk-taking (CRT). Building upon agency and stakeholder theories, we contend that ESG pr...
Adapting contemporary business models to the challenges of implementing new technologies influences the sustainable value of companies. This study examines the disclosure practices of Romanian-listed companies regarding accounting estimates, their co...
This paper explores the key professional and institutional factors that influence the integration of environmental, social, and governance (ESG) considerations into financial evaluation and auditing processes. The study investigates the impact of leg...
While the textual attributes of corporate financial documents, such as annual reports, have been extensively analyzed in the academic literature, those of corporate sustainability reports, which serve as a critical channel for nonfinancial disclosure...
ESG reporting and disclosure enable financial performance by attracting revenues and optimizing managerial decisions. Within this landscape falls the present study that aimed to examine the quality of ESG reporting connected to the financial performa...
This paper provides a novel approach to airport sustainability with a comparative analysis of frameworks presented by Airports Council International (ACI) and the World Economic Forum (WEF), a case study on environmental social governance (ESG) repor...
The rapid expansion of sustainability reporting under the EU Corporate Sustainability Reporting Directive (CSRD) has intensified concerns about greenwashing, particularly in visual communication within ESG reports. Recent advances in multimodal artif...
Since 2016, the Hong Kong Stock Exchange (“HKEx”) has required listed companies to issue Environment, Social and Governance (“ESG”) reports annually. The purpose of ESG reports is to inform stakeholders and the general public...
The purpose of this study is to determine the impact of an internal auditor’s activities in Romania, through their specific activities, on ESG reporting and sustainable development goals (SDGs). Environmental, social, and governance (ESG) are t...
The ESG ecosystem has evolved over the years, and macro decisions have had an impact on the implementation and reporting of the ESG Index. This paper aims to first investigate if all the components of the ESG index are equally reported and secondly t...
Departing from previous studies, which have mostly focused on Western countries, our work investigates the determinants of the corporate environment, social and governance (ESG) reporting among Asian firms. Examining Asian public listed firms from 20...
Firms are facing pressure to convincingly communicate to stakeholders their environment, society, and corporate governance (ESG) disclosure. In developing countries, where frictions among controlling and non-controlling shareholders are pervasive, th...
Rating agencies that assess a company’s environmental, social, and corporate governance (ESG) impact have been subject to public and academic scrutiny due to divergent and often biased rating outcomes. Concurrently, an evolving regulatory envir...
The code of corporate governance in Saudi Arabia places a greater focus on social responsibility initiatives by Saudi companies and the reporting of such activities to the community. The current study examines the relationship between corporate gover...
One of the main controversial aspects of sustainability metrics relies on the accuracy, transparency, and reliability of the information at the basis of environmental, social and governance (ESG) scores. This paper investigates whether firms that hav...
Climate change poses an existential threat, spurring businesses and financial markets to integrate environmental accounting and ESG (Environmental, Social, and Governance) disclosures into decision-making. This study aims to examine how environmental...
Significant emphasis has recently been placed on measuring companies from a sustainability perspective by environmental, social, and governance (ESG) scores, resulting in a considerable amount of financial, accounting, business, and management resear...
This study examines the intersection of environmental, social, and governance (ESG) disclosure (operationalized through sustainability reporting), corporate financial performance, and the behavioral dynamics of herding in capital structure decisions...
This study investigated how corporate maturity—measured through firm age and lifecycle stage—moderates the value relevance of Environmental, Social, and Governance (ESG) disclosures in a frontier market context, using Bangladesh as a case...
Environmental, social and governance (ESG) issues have been investigated by scholars from several points of view. Although the epidemic of COVID-19 is recent, numerous scholars have analyzed its effects on ESG, making it difficult to systematize curr...
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