This paper presents an analysis of the literature concerning the impact of corporate
sustainability on corporate financial performance. The relationship between corporate …

The purpose of this paper is to determine whether environmental, social, and governance
(ESG) practices affect corporate financial performance (CFP) indicators at Turkish listed …

This study investigates the worldwide impact of sustainability reporting on firms' performance
across seven different sectors. Using data culled from 3,000 firms in 80 different countries for …

Purpose This paper aims to assess the disclosure on materiality analysis in sustainability
and integrated reports through the lenses of legitimacy and stakeholder theory. The …

This paper investigates the effect of ESG (environmental, social, and governance) disclosure
scores on the firm's performance (operational, financial, and market) using Indian firms. The …

Companies disclosing nonfinancial information through sustainability reporting practices
provide markets with data on their social, environmental, and governance performance. The …

In this paper we explore whether a number of elements influence the levels of corporate
social responsibility (CSR) disclosure in the annual reports of Polish companies. These …

This paper aims at analyzing the impact of corporate environmental information disclosure
from the perspective of investors. To that end, we have collected environmental information …

The implementation of the EU Directive on non‐financial information determines the
transition from a voluntary to a mandatory disclosure setting. This paper is a first attempt to …

Purpose The purpose of this study is to examine the impact of board diversity (eg education,
gender, nationality and royal family members) on voluntary corporate social responsibility …