Climate change carries risks that need to be mitigated by all parties, including companies because it affects company value. Many studies find that voluntary disclosure positively affects firm value in developing countries. This study aims to examine the effect of voluntary disclosure (CSR and...

Climate change information, especially greenhouse gas (GHG) emissions disclosures (Scopes 1, 2 and 3), has recently attracted considerable interest from investors, companies, regulators, and other stakeholders. This study examines the relationship between voluntary scope 3 GHG emissions...

Digitalization brings with it new social and governance issues and heightened responsibility, particularly for corporations. In recent years, society has demanded more transparency from companies about digital technology practices, oversight, and impacts. One sector that sharpens the view on...