Given the rising demand for more transparent, consistent, and comprehensive non-financial
information in investment, there is a need to provide more reliable, meaningful, and …

Technological advances in recent years have greatly lowered the barriers for using eye
tracking (ET) as a research tool in laboratory and field settings. However, despite its …

Purpose This paper aims to investigate whether there are relationships among corporate
disclosure of environmental, social and governance (ESG) and firms' operational (ROA) …

This study probes the effect of Environmental, Social, and Governance (ESG)(as a
composite construct and separate dimensions) on Firm Performance (FP) measured by ROA …

A great number of studies have been conducted to examine the direct impact of corporate
social responsibility on firm's financial performance, but this direct relationship seems to be …

The search for a relation between environmental, social, and governance (ESG) criteria and
corporate financial performance (CFP) can be traced back to the beginning of the 1970s …

The aim of this paper is to investigate the relationship between environmental, social, and
governance (ESG) controversies and firm market value. We use a unique dataset of more …

Research summary: Prior work on the benefits of business sustainability often applies short‐
term causal logic and data analysis. In this article, we argue that the social and the …

For many decades, there has been a debate about the relation between corporate
social/environmental performance (CSP) and corporate financial performance (CFP). Our …

Stories about corporate social responsibility have become very frequent over the past
decade, and managers can no longer ignore their impact on firm value. In this paper, we …