Abstract Voluntary nonfinancial Environmental, Social, and Governance (ESG) disclosure is
a rapidly growing and increasingly important topic that has attracted great attention from …

Purpose This paper outlines the development of the principle of materiality in the European
accounting framework, from the Modernization Directive (2003/51/EC) to the NFI Directive …

In this study, we examine whether carbon risk matters in acquisitions. Using a firm's carbon
emissions to proxy for carbon risk, we examine whether an acquirer's level of carbon …

Within the environmental, social, and governance (ESG) disclosure–corporate sustainability
performance (economic, environmental and social; EES) framework, our empirical analysis …

We investigate whether an environmental social governance (ESG) disclosure moderates
the relation between ESG controversies and analyst forecast accuracy. The previous …

This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …

Purpose Sustainability reporting has been widely adopted by firms worldwide given the
need of stakeholders for more transparency on environmental, social and governance (ESG) …

The study investigates the extent, progress and level of improvement over time of
Sustainable Development Goals (SDGs) reporting by companies worldwide. It also …

Business can play a critical role in the achievement of the Sustainable Development Goals
(SDGs). Contextually, business reporting on the SDGs can support organizations in …

This paper not only attempts to survey the burgeoning literature on environmental, social
and governance disclosures and performance and their effects on firm value, but its focus …