This study examines how the CSR committee and CSR-linked executive compensation
jointly affect CSR performance as governance mechanisms. Prior studies provided mixed …

The study provides a comprehensive overview of contemporary sustainability accounting
research, comprising 1,283 academic articles published in 54 journals (2014–2020) …

This study adopts an innovative, holistic research approach based on fuzzy set qualitative
comparative analysis (fs‐QCA) to deeply delve into national cultural dimensions' role in …

This study empirically examines the influence of climate change management on banks'
profitability using panel data of a sample of 137 banks from 36 emerging and developed …

Assessing the quality of information disclosed by companies is a complex task. Accounting
studies usually rely on analysing the content of corporate reports using measures to obtain a …

Banks are both impacted by climate change and crucial for the implementation of sound
practices and behaviors to combat climate change. The aim of this research is to identify the …

Based on social contract theory, this study investigates the impact of business strategy on
environmental information disclosure from an informal institutional perspective. Using …

Although water information disclosure has become a hot topic in recent years, the
correlation between enterprise water information disclosure and financial reporting quality …

With the problems of climate warming and ecological destruction becoming more and more
serious, natural risks have attracted more and more attention, and corporate natural …

Purpose The aim of this paper is to provide the state of the art in the academic and
professional debate on the disclosure quality of NFI. This analysis is driven by the need to …