Research Question: How do ESG and financial performance indicators vary according to different classifications of European banks? Motivation - Banks' ESG performance and its relationship with corporate financial performance represents a field of continuous interest for researchers and...

Research question- What are the effects of non-financial reporting (NFR) for companies and stakeholders? Motivation- We draw on previous research that examines the effects and limitations of the Non-Financial Reporting Directive on key stakeholders. Idea- This article investigates the increasing...

What drives Corporate Social Responsibility (CSR) engagement of firms? Most empirical literature on firms' CSR engagement focuses on benefits resulting from CSR engagement which are granted by the public. Other studies argue that firms are driven by fear of negative public reactions. This...

This paper examines the impact of real earnings management (REM) on the capital structure of listed firms across ASEAN countries using the fixed effects panel data estimator for the period 2014-2019. Prior literature has focused primarily on aggregate real earnings management, overlooking the...

Studying Corporate Environmental, Social and Governance responsibility (ESG) and its consequences remain a topical concern of the company's stakeholders including governmental and non-governmental organizations, investors and researchers over the past few decades. While most research has studied...

Sustainability issues became ever more important for firms' business strategies. Not living up to public and stakeholders' expectations results in controversies damaging the firm's reputation. Firms integrate sustainability aspects – environmental, social, and governance (ESG) issues – in...

This study aims to investigate the pattern and level of environmental, social and governance (ESG) performance of listed companies in the alternative capital market of Thailand, and (2) to test for the relationship between ESG performance and corporate financial risk. The population and sample...

In recent years, the socially responsible investing (SRI) industry has become an important segment of international capital markets by incorporating ESG (Environmental, Social and Governance) factors into investment selection and management processes. This study analyses whether SRI mutual funds...

In recent years, the socially responsible investing (SRI) industry has become an important segment of international capital markets by incorporating ESG (Environmental, Social and Governance) factors into investment selection and management processes. This study analyses whether SRI mutual funds...