Executive ownership addresses agency problems by aligning the financial goals of management and shareholders. We explore whether executive ownership fosters a non-financial sustainability footprint as well. We find that executive ownership is negatively associated with US firms’ environmental...

Companies worldwide increasingly engaged in corporate social responsibility disclosure, particularly corporate environmental disclosure (CED) has gained increasing importance since the 1980s. Reporting environmental performance has become a fundamental corporate governance mechanism to improve...

Objective - This research analyzes the effect of state ownership, family ownership, and the effectiveness of the board's moderating role on sustainability report quality of Indonesian companies.Methodology/Technique - Sustainability report quality is a factor analysis of percentage of disclosure...

This study aims to analyze the effects of voting ownership concentration on the social and environmental disclosure of Brazilian companies in their Annual Financial Statements. Econometric models are estimated considering a sample of 1,252 annual observations of 252 companies in the period...

This study examines how minimum wage hikes affect firms’ industrial pollution. Using the establishment-level pollutant emission data on Chinese industrial firms and exploring the minimum wage policy discontinuities at county borders, we find that minimum wage hikes induce firms to pollute more...

Analysts' earnings pressure not only drives corporate managers to improve short-term financial performance but also encourages them to engage in myopic decisions detrimental to environmental performance. However, evidence on whether analysts' earnings pressure affects environmental information...

Sustainable product innovation is a key issue facing agri-food companies to maintain and increase their competitiveness. Based on a sample of 320 international agri-food companies for the period 2002-2017, this paper analyzes the role that ownership structure and capital structure play with...

I examine whether the Securities and Exchange Commission (SEC) in the US is a learning organization (i.e., one that is capable of learning and adaptation to the dynamic nature of the securities markets – the subject of the SEC's regulatory oversight). Using the treatment of public corporate...

We analyze the influence of firm ownership structure on corporate social responsibility (CSR) as measured by the Dow Jones Sustainability STOXX Index and the Ethibel Excellence Index. Using data from 1,248 firms from five major European Union countries (United Kingdom, Germany, France, Italy,...

Sustainable product innovation is a key issue facing agri-food companies to maintain and increase their competitiveness. Based on a sample of 320 international agri-food companies for the period 2002–2017, this paper analyzes the role that ownership structure and capital structure play with...