Purpose: The purpose of this paper is to investigate the direct and indirect links between environmental, social and governance (ESG) practices and financial performance using the mediate role of green innovation. Design/methodology/approach: To test the current study hypotheses, the authors...

Purpose: This study aims to examine the potential effect of integrating social and ethical practices into strategy on the market valuation of environmental, social and governance (ESG) businesses using the moderating effect of green innovation. Design/methodology/approach: The sample used...

Purpose The purpose of this study is to examine the effect of business ethics and governance score on tax avoidance. Design/methodology/approach The sample used consists of 432 European companies belonging to the STOXX600 index during the period ranging from 2010 to 2019. The authors use the...

Purpose The purpose of this paper is to examine the effect of integrated reporting quality (IRQ) on the cost of equity and financial performance of Islamic banks (IBs) in the Middle East and North Africa (MENA) region. Design/methodology/approach This study examines 67 IBs in the MENA region...

Purpose: Given the rising global interest in the environmental, social and governance (ESG) index, the purpose of this paper is to investigate the impact of social and ethical practices on the firm’s environmental disclosure level. Design/methodology/approach: To test the study’s...

Purpose: This study aims to examine the potential effect that business ethics (BE) in general and corporate social responsibility (CSR) more specifically can exert on the voluntary disclosure (VD) of intellectual capital (IC) for the ethically most engaged firms in the world....

Purpose: The aim of this study is to analyze the possible relationship between board characteristics and integrated reporting quality in an international setting. Design/methodology/approach: To test the study's hypotheses, the authors applied linear regressions with a panel data, and the...