This paper provides an explanation for the previously mixed findings on the relationship between corporate sustainability performance (CSP) and corporate tax avoidance by disentangling sustainability performance into operational and management sustainability performance. The results from...

This study investigates the sustainability disclosure effects of the introduction of the Companies Act 2006 Regulations 2013 in the United Kingdom. The regulation mandates the disclosure of information on greenhouse gas emissions, gender distribution and human rights issues. We examine two...

This study investigates the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance. While prior research focuses primarily on environmental performance at the organizational level, this study specifically...

This paper examines how the integration of a single-book tax compliant transfer pricing system into the management control system is related to the perceived success of that transfer pricing system. To identify the relationships, we use results from survey data from Swiss multinational firms...

This paper examines the sustainability disclosure in the banking industry with respect to potential greenwashing. We build a theoretical framework to assess the sustainability disclosure along materiality criteria in the banking industry and apply this framework to the corporate sustainability...

In this paper, we investigate potential differences in topic-specific CSR disclosure between companies located in liberal market economies (LMEs) and companies located in coordinated market economies (CMEs). Furthermore, we examine the potential convergence of the reporting practices that...

This study examines how firm value (measured via stock prices) is related to corporate social responsibility (CSR) disclosure and how the institutional environment influences this relationship. To test our hypotheses, we apply textual analysis to our data on firms listed in the STOXX Europe 600...

This study examines disclosure on the sustainable development goals (SDGs) in firms’ annual reports. For a sample of European firms listed in the STOXX Europe-600 index and a reporting period of four years, we use textual analysis to assess both firms’ explicit reference to the SDGs in their...

This paper investigates the economic consequences of the European Union’s directive on non-financial disclosure (NFRD). We analyze data from a sample of 698 European firms and a matched control group of US firms to investigate two questions. First, we examine what effects the implementation of...