Purpose – The purpose of this paper is to evaluate the quality of environmental, social and governance (ESG) reporting of Spanish companies listed in the IBEX‐35 stock index and the main drivers of the differences among reporters. Design/methodology/approach – A benchmark tool was built...

Purpose This study aims to investigate the relationship between banks’ board structure and sustainability performance. Design/methodology/approach The empirical quantitative paper covers a sample of 35 European banks that are listed at the EUROSTOXX 600. Regression analysis techniques were...

Purpose This study aims to investigate the impact of corporate social responsibility (CSR) on the financial distress (FD) of firms listed on the Pakistan Stock Exchange (PSX). Furthermore, the moderating effect of corporate governance (CG) on the CSR–distress relationship is investigated in...

Purpose This study aims to provide an understanding of how directors perceive the relationship between board independence and corporate social responsibility (CSR) performance which has remained under-researched. Design/methodology/approach The qualitative data were collected through...

Purpose This paper examines whether shareholders consider corporate social responsibility (CSR) performance when voting on corporate governance change proposals submitted by dissident shareholders. These proposals recommend changes to the corporate governance status quo and are made by dissident...

Weighs up that, in the face of increasingly complex technologies and economies, the way that individual multinational companies (MNCs) respond reflects the varied historical backgrounds in which they are rooted. Details corporate governance and finance in the three main areas: the USA; Germany;...

The Executive's Guide to 21st Century Corporate Citizenshipprovides a major update on how to 'do' corporate citizenship, showing senior managers how they can win the reputation battle and deliver value to society while creating the most successful business possible in today's competitive landscape.

This book provides a clear and concise explanation of withholding tax and how to leverage best practice to generate improved investment performance. It gives practical guidance to financial service firms and investors to help them understand the issues involved, trends and practicalities of...