Greenwashing in environmental, social and governance disclosures
The environmental, social, and governance (ESG) data provided in firms' sustainability
reports is often unaudited. If ESG information disclosed by firms is not reliable, a firm's …
reports is often unaudited. If ESG information disclosed by firms is not reliable, a firm's …
Sustainable behaviors and firm performance: The role of financial constraints' alleviation
Financial mechanisms play a vital role in maintaining firm performance alongside
sustainable growth practices, which include factors such as low-carbon emissions, green …
sustainable growth practices, which include factors such as low-carbon emissions, green …
The effect of corporate environmental, social and governance disclosure on cash holdings: Life‐cycle perspective
This paper examines the impact of corporate environmental, social and governance (ESG)
disclosure on cash holdings, specifically during various stages of the firm life cycle of S&P …
disclosure on cash holdings, specifically during various stages of the firm life cycle of S&P …
Sustainability and legitimacy theory: The case of sustainable social and environmental practices of small and medium‐sized enterprises
RM Crossley, MH Elmagrhi… - Business Strategy and the …, 2021 - Wiley Online Library
The aim of this paper is to identify and gain insights into small and medium‐sized
enterprises'(SMEs) rationales (why) for engaging in sustainable social and environmental …
enterprises'(SMEs) rationales (why) for engaging in sustainable social and environmental …
The economic consequences associated with integrated report quality: Capital market and real effects
Abstract The International Integrated Reporting Council's Framework identifies two goals for
integrated reporting: improved information for outside providers of financial capital and …
integrated reporting: improved information for outside providers of financial capital and …
A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research
Despite the growing interest in exploring the cash holding aspects among scholars,
systematic reviews and comprehensive evaluation in this area has been limited. Also, there …
systematic reviews and comprehensive evaluation in this area has been limited. Also, there …
[HTML][HTML] Responsabilidad social corporativa y gobernanza: una revisión
Á García-Salazar, A Echeverri-Rubio… - Revista Universidad y …, 2021 - scielo.org.co
La responsabilidad social corporativa (RSC) y su relación con la gobernanza es una
temática de creciente importancia, dada la obligación de las corporaciones de contribuir …
temática de creciente importancia, dada la obligación de las corporaciones de contribuir …
Creating legitimacy for sustainability assurance practices: Evidence from sustainability restatements
This study examines sustainability reporting assurance (SRA) provider use of sustainability
restatements as a means to create legitimacy in the developing SRA market. In comparison …
restatements as a means to create legitimacy in the developing SRA market. In comparison …
Delineating social finance
A Andrikopoulos - International Review of Financial Analysis, 2020 - Elsevier
This paper reviews social finance. Venture philanthropy, microfinance, crowdfunding and
social impact bonds are financial and social innovations that reshape capital markets, the …
social impact bonds are financial and social innovations that reshape capital markets, the …
Nonfinancial corporate social responsibility reporting and firm value: International evidence on the role of financial analysts
Using a large international sample of 24,293 observations from 3,991 unique firms in 56
countries, we examine the role of financial analysts in the relationship between voluntary …
countries, we examine the role of financial analysts in the relationship between voluntary …