This paper adds to the literatures on socially responsible investment (SRI), investment management, regulation of financial services and social accounting by providing a comprehensive survey of investment methods used in SRI products and regulated social reporting in financial services....

ROE of firm is known to revert to its mean level in the future. In this study we will show that speed of mean reversion of ROE depends on historical volatility of ROE from data of Japanese equity. It indicates that (low) volatility of historical ROE is important factor for earnings quality in Japan

Business sustainability has emerged as the theme of the 21st century. We examine whether and how different components of economic sustainability disclosure (ECON), as well as environmental, social, and governance (ESG) dimensions of sustainability performance affect cost of equity, individually...

We examine the impact of COVID-19 on changes in firm value, and the moderating role of firm-level sustainability performance on this relationship. We find that firms domiciled in countries where the COVID-19 impact is more devastating experience greater decline in firm value. The negative impact...

Access to quality early childhood education is a sustainable development goal towards empowering people in an emerging economy. The purpose of this study is to examine how the coronavirus disease impacted a small early childhood business in Vietnam, which experienced two waves of attacks....

Purpose – This study examines the association of environmental sustainability, governance factors and national culture with COVID-19 impact. We seek to draw implications for thinking and researching environmental accountability at the higher level than the...

Sustainability reporting awareness is increasing worldwide. Extant research examining sustainability reporting has mainly focused on developed economies. With the exception of South Africa, there has not been much progress made in sustainability reporting by firms in African countries. This...

Ensuring compliance of sustainability reports, especially Environmental, Social, and Governance (ESG) reporting, with the EU Taxonomy is essential in the European Union. In parallel, a significant transformation of Artificial Intelligence (AI) can be observed, shifting from task-specific models...

In this essay, we discuss the factors influencing the likelihood of convergence in corporate sustainability reporting. We identify several factors that negatively influence the probability of convergence in the short term. The first factor is the heterogeneity of concepts and definitions...

The purpose of this study was to provide a comprehensive review of previous studies on management control systems (MCS). The study tries to evaluate the key aspects that research on MCS mentioned from 1970 to 2023. Using qualitative methods and VOSviewer software, the study collected and...