In the contemporary corporate world, environmental responsibility has elevated the importance of sustainability disclosures and their impact on the cost of debt. Conducting the first comprehensive review in this domain, this study analyzed 76 articles from 2008 to 2022 using the Biblioshiny...

The purpose of this study was to analyze the effect of company's characteristic which are profitability (ROA), leverage (DER), liquidity (CR), company size (SIZE), and corporate governance proxied by board of directors and audit committee (KA) to disclosure of sustainability reports (SR). The...

This book addresses key issues related to the choice between governments regulating and enforcing society’s sustainability and social responsibility objectives, and firms reporting on their sustainable and socially responsible activities so stakeholders can exert pressure on firms to achieve...