Recent sustainability reporting (SR) has been of particular interest to stakeholders in developed countries but has begun to be studied in developing countries. The purpose of this study is to examine the relationship between SR and firm value (FV) of non-financial firms listed on the Vietnamese...

Traditional financial performance metrics have served well throughout the inclusion era, but they are no longer in sync with the skills and competitiveness that organizations are attempting to learn. This study examined the role of intellectual capital disclosure (ICD) in mediating the...

This study aims to ascertain the direct impact of Research and Development (R&D) spending on the value of a company, specifically in the palm oil industry. Additionally, the study examines how the company’s size influences its value concerning R&D expenditures. The inquiry examines the impact...

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...

Previous research has examined the relationship between ESG disclosure and firm value, but it has yet to fully explain how the former can increase the latter. Thus, the current study aims to fill the research gap by analyzing the relationship between ESG disclosure and firm value with...

Recent studies have addressed the impact of Environment, Social, and Governance responsibility on corporate financial performance and value, but often ignore its impact on non-financial performance. Whereas the ultimate goal of ESG responsibilities is non-financial matters, that is, to...

Corporate governance is a field that is attracting great attention in the world due to its importance to the destiny of enterprises. More importantly, in the context of escalating environmental and social problems, how businesses are governed towards a balance of economic, social and...

This study examines the relationship between environment, social responsibility, and governance (ESG) information disclosure and firms' value. It also investigates how debt cost is the mediate variable between the ESG and firms' value. The content analysis supported sustainability development...

During recent times of uncertainty, sustainable marketing and sustainable finance became hot research topics attracting both academics and practitioners. Although centering marketing efforts around the firm's Environmental, Social, and Governance (ESG) and Corporate Social Responsibility (CSR)...

The environmental, social, and governance (ESG) factors are used to evaluate nonfinancial performance of a firm. While some researchers state that ESG initiatives taken by a firm increase its value and performance by lowering costs and unsystematic risks, others consider it as a wastage of firm...