Based on a survey and content analysis of 462 peer‐reviewed academic articles over the
period 1990–2014, this article reviews theories related to the external drivers of corporate …

In view of the increased demand for non-financial reporting after the financial crisis of
2008/2009, integrated reporting (IR) plays a key role in management control and …

Stakeholder activism is putting increasing pressure on firms to engage in greening conduct
to enhance ESG performance and financial performance. Stakeholders have expectations …

Using legitimacy and institutional theories, this study investigates whether lending
institutions reward firms in 15 EU countries for their environmental, social and governance …

Purpose This study aims to investigate the effects of board attributes, ie board
independence, gender diversity, board size and board activity, on the sustainability …

Green bonds are one of the most prominent innovations in the area of sustainable finance
over the past decade. However, to date there have only been a few academic studies on …

Purpose The purpose of this paper is to reflect upon the contributions made to the social and
environmental accounting literature by papers that comprised a 2002 Special Issue of …

Purpose The current study dealt with the ownership structure effect as a potential
determinant of the environmental, social and governance (ESG) performance disclosure in …

Based on the acceptance of the importance of clear definitions and concepts, we explore
conventional definitions of accounting and chart their change and development. While …

Prior research has shown mixed results for the relationship between corporate social
responsibility (CSR) and corporate financial performance. Call for investigations on …