Invaluable guidance for complete integration of sustainability into reporting and performance management systems Global businesses are under close scrutiny from lawmakers, regulators, and their diverse stakeholders to focus on sustainability and accept responsibility for their multiple bottom...

We examine the determinants and consequences of both narrative and graphical presentations of environmental, social, and governance (ESG) sustainability disclosures. Drawing on a sample of hand-collated data of top 200 firms from the US and Europe from 2016-2018, we find that: (1) EU firms under...