In recent years, interest in economic, environmental and social sustainability has increased
significantly. Companies are gradually adopting behaviors aimed at achieving the …

Pressure on companies to report on non-financial dimensions has amplified the interest in
sustainability due to increased awareness among stakeholders. While connecting value …

Abstract Environmental Social and Governance (ESG) has emerged as a sensitive issue,
attracting the attention of a large audience that could not be ignored. Government bodies …

The value created by enterprise digitalization is not only reflected in economic value but also
has social and environmental value. Using data on A-share listed companies in Shanghai …

Socially responsible investment (SRI) has recently gained major prominence for attaining
sustainable development goals. While institutional investors have made remarkable efforts …

Our paper focuses on the transformation of the concept of sustainable business leadership
(especially regarding the Sustainable Development Goals (SDGs)) and corporate social …

This study examines the impact of environmental performance on tax avoidance separately
and then moderated by institutional and family ownership. Based on a sample of 222 French …

Sustainable development requires more investment in sustainable companies and less in
unsustainable firms. However, the factors driving sustainable investing are not well …

This study examines the impact of environmental, social, and governance (ESG) rating
disagreement on real earnings management in Chinese companies. Using ESG ratings from …

Our study provides practical insights into the impact of greenwashing on Corporate Financial
Performance (CFP) and investment efficiency. We delve into the moderating influences of …