Rahman, Rashida Abdul; Alsayegh, Maha Faisal - In: Journal of Risk and Financial Management 14 (2021) 4, pp. 1-13
Departing from previous studies, which have mostly focused on Western countries, our work investigates the determinants of the corporate environment, social and governance (ESG) reporting among Asian firms. Examining Asian public listed firms from 2005 to 2017, our cross-sectional model results...