Purpose – This paper aims to investigate the moderating effect of cultural dimensions (masculinity, individualism and long-term orientation) on the association between profitability and corporate social and environmental disclosure (CSED). Design/methodology/approach – The authors apply the...

Ethical finance involves financial practices that consider environmental, social, and governance (ESG) factors affecting a borrower and/or its assets. This approach extends beyond traditional financial metrics, aiming to align investments and lending with principles promoting sustainability,...