This study aims to examine the effectiveness of the implementation Good Corporate Governance (GCG) and financial performance on the quality of sustainability reporting disclosure. The dependent variable used in this study is the quality of sustainability reporting disclosure which is proxied by...

This study investigates how environmental, social, and governance (ESG) disclosures influence the performance of listed Saudi Arabian companies. The study used unbalanced panel data obtained from the Bloomberg database (2010-2020). The results show that ESG has significantly reduced TOBINSQ but...

We investigate the effect of environmental, social and governance factors on the financial performance of a sample UK firms. We examine the three factors separately in order to disentangle the relation of each with financial performance. We find that, overall, there is no difference in the...

This article attempts to bring quantitative evidence of a firm's sustainability reporting in terms of non-financial voluntary disclosures. The disclosures are made available through the annual report and Corporate Social Responsibility (CSR) and Global Reporting Initiatives (GRI) report. ESG...

Early empirical studies find a negative association between firm performance and shareholder activism, whereas more recent studies document a positive association. We argue and theoretically show that this change in behavior results from mandating executive compensation disclosure. We develop a...

Exploiting the 2009 amendments to Regulation S-K, we provide unique evidence on the first-time disclosure of the reasons firms state for combining (separating) the roles of CEO and chairman. The stated reasons support both agency theory and organization theory. They are more numerous and...

Exploiting the 2009 amendments to Regulation S-K, we provide unique evidence on the first-time disclosure of the reasons firms state for combining (separating) the roles of CEO and chairman. The stated reasons support both agency theory and organization theory. They are more numerous and...

Purpose: This study aimed to determine the relationship between the environmental, social, and governance factors (ESG) and the financial performance of mining firms within South Africa. Prior research has focussed primarily on the ESG components and lacked further investigation on the...

We study the effect of corporate board gender quotas on firm performance in Belgium, France, Italy and Spain. The empirical analysis is based on accounting panel data from Bureau Van Dijk's Amadeus. Our identification strategy relies on both double and triple difference estimators with ex-ante...

Whether the corporate governance (CG) and intellectual capital (IC) affects the firms' financial performance and corporate social responsibility (CSR) disclosure of Australian stock exchange (ASX) listed firms or not? To answer this crucial question we use the data of all firms listed at ASX for...