It has been recognized that data curation and governance can equip firms with the capability to generate sustainable knowledge. However, the antecedent and consequences of sustainable knowledge creation have not been systematically explored. The mode...
This paper aims to provide a systematic literature review of sustainable corporate governance to prevent fraud through the tone at the top perspective. In recent years, studies on corporate governance and sustainability have considerably increased. T...
This study, with its practical implications, is a valuable resource for organisations. It examines the impact of Sustainable Management Accounting (SMA) practices on the implementation and effectiveness of Sustainable Corporate Governance (SCG) withi...
EU securities regulation has established a taxonomy of environmentally sustainable activities. This article discusses, from a law and economics standpoint, the potential of this taxonomy to support sustainable corporate governance. Corporate governan...
In order to give a more realistic view of how ESG and sustainability are developed in organisations, this paper explores the development of purpose in corporate governance and the challenges faced. The theme is analysed at the intersection between st...
As part of the environmental, social, and governance (ESG) ecosystem, this paper evaluates fundamental success factors that influence external auditors and relevant stakeholders to be proactive and efficacious in sustaining corporate governance pract...
This study aims to explore the synergy between corporate sustainability and corporate sustainable governance and its effect on a listed firm’s value efficiency. This research studies the interaction of these two critical dimensions of modern bu...
As corporate sustainability continues to improve and enhance the principles of good corporate governance, firms are exerting increasing efforts in terms of transparency and public disclosure. Transparency efforts provide information to the general pu...
Because corporate sustainability enhances corporate governance principles, firms are increasing their efforts to provide transparency and public disclosure. These efforts inform the public about the relationship between corporate governance and susta...
This study explores the connection between corporate governance and sustainability performance through the mediating role of corporate governance and the moderating role of top management environmental concern, taking into account the perspectives of...
To integrate rapidly growing environmental, social, and governance (ESG) investments into agribusiness, it is essential to understand the decision-making mechanisms behind sustainable practices in small- and medium-sized farms. This study examines th...
The objective of this research was to explore the impact factors of sustainable corporate governance for top consulting engineering companies in Taiwan, to facilitate managers in meeting stakeholders’ needs and adapting to the challenges of the globa...
Amid growing global concerns regarding sustainable governance, understanding the drivers of ESG disclosure is vital for promoting transparency and responsible corporate behavior. This study examines the peer effects of ESG disclosure among 32,187 obs...
This study examines the relationships between human resource management (HRM) strategies, corporate governance, employee well-being, and the achievement of sustainable development goals (SDGs) in the private healthcare sector of Amman, Jordan. Using...
The global financial crisis was decisive in reanalyzing the role of corporate governance based on the accountability and ethics of governance practices and its impact on sustainable development. The study aims to analyze the relevance of and the inte...
Prior studies are lacking on the drivers of sustainable investment. Hence, this study examines the relationship between the social aspects, environmental aspects, economic benefits, market conditions, and corporate governance issues on sustainable in...
With the application of the agency theory and institutional theory, this study is intended towards the measurement of sustainable corporate governance (SCG) impact on internal audit function (IA) within Omani public listed companies. This study will...
This paper examines the moderating role of Islamic corporate governance on the link between sustainable business practices and the firm’s financial performance. A post-crisis period sustainability data for the decade of 2008–2017 was coll...
The Sustainable Development Goals (SDGs) have become a guiding framework for the public and private sectors. For companies, the SDGs offer a way to create value for investors while addressing local and global issues. Japan has embraced the SDGs to de...
This paper aims to evaluate corporate governance in relation to enterprise performance indicators in order to enhance it. The intention is not only to align with the interests of shareholders, but also to foster competitive, sustainable, and inclusiv...
Corporate governance plays a critical role in strengthening transparency and sustainable performance in emerging European markets. Romania offers a distinct context marked by concentrated ownership, uneven governance adoption and ongoing alignment wi...
Corporate governance (CG) has been experiencing a shift from the antecedent shareholder-oriented system toward the recent more popular stakeholder-oriented system. To better serve the aim of sustainable development, more and more companies have initi...
The concept of accountability is central to understanding how sustainable corporate governance (SCG) structures shape organizational behavior, legitimacy, and firm performance in the pursuit of sustainability goals. While widely invoked, accountabili...
This study aims to investigate the antecedents of corporate sustainability performance, focusing on corporate governance mechanisms. The growing diffusion of sustainability-related corporate governance regulation raises a legitimate question about th...
This paper introduces the Integrated Model for Sustainable Development (IMSD), a theory-driven governance framework that embeds Corporate Diversity Responsibility (CDR) into climate and energy policy to advance systemic equity, institutional resilien...
In developing countries, particularly South Asia, there is scarce research on corporate governance and sustainability reporting disclosure. This study considers several insightful theories, including Stakeholder Theory, Agency Theory, and the TOE Fra...
The aim of the paper is to propose a model for measuring sustainable value which would complexly assess environmental, social, and corporate governance contribution to value creation. In the paper the concept of the Sustainable Environmental, Social...
In today’s world, a sustainable approach to corporate governance can be a source of competitive advantage and a long-term success factor for any firm. Sustainable governance requires that the board of directors considers economic, social and environm...
This study uses Chinese A-share listed companies from 2014 to 2023 as the research sample (comprising a total of 18,053 firm-year observations) and explores the impact of executive tone manipulation on corporate sustainable growth capability from the...
(1) Purpose: In recent decades, sustainability has become an important concept across the globe. Poor environmental performance is likely to put firms at risk of public censure and even environmental litigation, especially those operating in internat...
This research paper aims to understand the impact of corporate governance (CG) on economic, social, and environmental sustainability disclosures. This paper adopted an explanatory sequential mixed methods approach. The data regarding corporate govern...
Digitalization and sustainability are changing companies by transforming products, services and operations. While the growth of a digital and sustainable economy may increase firm performance, these new trends also raise potential challenges for comp...
An overview of the European Union’s varying policies on the harmonisation of Member States’ company and securities laws dating back to the 1970s showcases the Commission’s averseness to deviate from the path dependence of the shareh...
There is a dearth of research on corporate governance and total sustainability disclosure (economic, environmental, and social) in developing, particularly South Asian, countries. This is unique cross-country research on South Asian countries’...
Amidst today’s globalized economy, embedding sustainable practices into corporate governance frameworks has become important. This era underscores a heightened focus on CSR and sustainability, drawing considerable scholarly and practical interest to...
This study explores how the quality of information systems quality in management accounting (ISQMA) is associated with corporate sustainability (CS), focusing on the role of financial reporting accuracy and contextual enablers such as artificial inte...
Purpose: the purpose of this study is to investigate whether corporate governance mechanisms and attributes influence the sustainability performance of companies included in the BIST 50 Index. Results and contributions: Regression analysis showed tha...
Environmental performance is a key aspect of business for both shareholders and stakeholders. However, it is necessary to examine whether current practices in corporate governance protect the key interests of shareholders and environmental stakeholde...
Environmental fines compel corporations to strengthen compliance, adopt sustainable practices, and integrate eco-innovation. This enhances legitimacy, reduces risks, and supports long-term sustainable performance across industries. Despite this impor...
This paper examines the determinants of sustainability performance in the financial industry at the firm, country and legal origin levels. Through the analysis of the ESG score in a sample of 64 countries with 982 financial firms during the period be...
Both UN Agenda 2030 and the Directive n. 2014/95/EU have recently promoted a marked improvement in sustainability disclosure, especially for larger companies or groups. Starting from this premise, we carried out an original study on the financial mat...
This study aims to examine the corporate values of IBEX35-listed companies and compare them with the sustainability governance information in their Non-Financial Statements (NFSs) to identify cultural patterns indicating high sustainability governanc...
This paper makes an empirical contribution to the relatively sparse literature on the relationship between corporate governance and sustainability disclosure in mandatory reporting. We study the pursuit of UN SDG 6—clean water and sanitation&md...
While the importance of corporate governance has been broadly acknowledged in global financial markets and academic research, how to devise a practical evaluation system is relatively unexplored. This paper attempts to refine the Corporate Governance...
The sustainability in energy industry is one of the most prominent issues in emerging economies because of needs for the long-term growth of production and managerial capacity. Accordingly, corporate governance could lead to develop the sustainable p...
The main purpose of this study is to conduct an evaluation based on listed companies traded in the energy sector sub-market of Borsa Istanbul (BIST). This evaluation is conducted on a sample of 27 companies between 2016 and 2021. In this study, corpo...
Small and Medium Enterprises in South Africa contribute critically to the economy, yet they face many challenges, such as lack of access to external finance. Thus, applying the stakeholder theory, this study tested the relationship between environmen...
This study investigates the internal governance mechanisms of sustainability and their influence on corporate environmental performance (CEP) from 2014 to 2021 in Saudi Arabia. The analysis centers on three primary mechanisms: the presence of a susta...
This article empirically examines the connection between the board of directors’ characteristics and excesses in remuneration for directors from a sustainability perspective, highlighting the role of information transparency on remuneration con...
15 October 2021
Despite a huge body of literature revealing that the effect of environmental, social and governance (ESG) scores on a firms’ financial performance and value, it lacks the empirical research on the nexus between corporate sustainable growth and ESG ri...
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