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

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 …

Exploring the motivation of corporate ESG (Environment, Social Responsibility, and
Corporate Governance) engagement is vital for shareholders protection and corporate …

This paper examines whether mergers and acquisitions (M&A) operations impact firms'
performances on triple ESG pillars (environment, social, and governance) using a large …

Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax
rules to violation of tax laws. In this paper, we endeavor to synthesize the major findings of …

Using newly available materiality classifications of sustainability topics, we develop a novel
dataset by hand-mapping sustainability investments classified as material for each industry …

In this study, we examine how managers in firms that have practiced tax avoidance
strategically use sustainability activities together with their tax avoidance practices. More …

Propensity score matching (PSM) has become a popular technique for estimating average
treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and …

This paper examines the relationship between tax avoidance, corporate governance, and
corporate social responsibility (CSR) disclosure. It also investigates the effect of CSR on …

We investigate the relation between corporate tax payments and corporate social
responsibility. Because existing theory and empirical studies find inconsistent evidence on …