Purpose This paper aims to analyze the impact that sustainable board governance has on corporate social responsibility (CSR) on the European capital market because of the current debate of future European regulations on the topic. Design/methodology/approach Based on a legitimacy and stakeholder...

Purpose The purpose of this study is to examine the relationship among chief sustainability officer (CSO) expertise, sustainability-related executive compensation (SEC) and biodiversity disclosure (BD). Design/methodology/approach Based on legitimacy and upper echelons theory, this study uses...

Purpose This paper aims to review 68 archival studies on the impact of audit committees (ACs) on firms’ consequences [(non)financial reporting, performance and audit quality] in European firms. Design/methodology/approach Applying a stakeholder agency-theoretical framework, the author...

Purpose This study aims to focus on automated text analyses (ATAs) of sustainability and integrated reporting as a recent approach in empirical–quantitative research. Design/methodology/approach Based on legitimacy theory, the author conducts a structured literature review and includes 38...

Purpose The purpose of this paper is to concentrate on environmental, social and governance performance (ESGP) in total and divided in each component and evaluate their impact on financial performance (FINP). Design/methodology/approach The study covers a sample selection of companies listed on...