This open access book focuses on the issue of sustainability standards from the perspective of both global governance … governance, who face the challenge of achieving a balance between the use of standards for genuine sustainability objectives, and …

This article sheds light onto the tangibility of the intangibles, arguing that environment, social and governance …, but do not have a significant effect on any governance indicators. While banks in countries with higher economic freedom … overall analysis, our models can explain the disclosure of environmental and social indicators better than governance …