This paper investigates whether corporate performance measured from three aspects—
environmental, social responsibility and governance (“ESG”)—are associated with stock …

We examine the effect of environment, social, and governance (ESG) score on stock returns
in the United Kingdom (UK). Consistent with Hong and Kacperczyk (2009), Bolton and …

Nowadays, listed companies around the world are shifting from short-term goals of
maximizing profits to long-term sustainable environmental, social, and governance (ESG) …

As part of the Securities and Exchange Commission's revision of Regulation S–K, which lays
out reporting requirements for publicly-listed companies, many investors proposed the …

Many countries have regulations that require firms to engage in minimum levels of corporate
social (CS) activities in areas such as the environment and social welfare. In this paper, we …

There is an unprecedented demand for sustainability incorporation; however, a significant
gap exists in sustainability management systems. We considered this gap as well as the fact …

This paper provides insight to whether Corporate Social Responsibility (CSR) and earnings
management are connected. Based on the agency-and stewardship theory the author …

Voluntary disclosures of sustainability information have recently received considerable
attention by investors, regulators, and public companies in improving reliability and integrity …

The purpose of this study is to examine the relationship between environmental
performance, carbon performance and earnings management. This analysis includes panel …

We investigate the effectiveness of corporate social responsibility (CSR) disclosure in
protecting corporate reputation following financial restatements. As expected under …