We examine the impact of COVID-19 on changes in firm value, and the moderating role of firm-level sustainability performance on this relationship. We find that firms domiciled in countries where the COVID-19 impact is more devastating experience greater decline in firm value. The negative impact...

Purpose – This study examines the association of environmental sustainability, governance factors and national culture with COVID-19 impact. We seek to draw implications for thinking and researching environmental accountability at the higher level than the...

This study examines the association of environmental sustainability, governance factors and national culture with COVID-19 impact. Using a sample of 44 countries, we find that that countries with a higher level of corporate carbon emissions suffered from higher COVID-19 impact. Further,...

The study investigates the extent, progress and level of improvement over time of Sustainable Development Goals (SDGs) reporting by companies worldwide. It also examines whether SDG reporting differs due to country-level institutional factors. Using a sample of 6,942 company-year observations in...