We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks …-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or … for private clients and the sustainability orientation of corporate clients are associated with longer reports and more …

reporting and their probable impact on the performance of firms. Consequently, ESG disclosure and sustainability reporting have … explore the current trends and patterns in sustainability reporting and ESG disclosure and their effects on firm performance … sustainability reporting as prominent research themes. In contrast, keywords like greenwashing and climate change were found to be …

Sustainability in business and ESG (environmental, social, and governance) in finance has entered the mainstream and …

Researchers are paying an unprecedented level of attention to the role that sustainability disclosures may play in … sustainability disclosures are analysed collectively, a highly positive and significant association is found between them. This study … recommends that the dimensions of sustainability disclosures complement each other to enhance firms' financial performance. …