Purpose Following the unceasing pressure on companies to adopt sustainable business practices to mitigate climate effect, this study aims to examine corporate governance (CG) attributes and role of activist investors in influencing extensive sustainability practice for firms in the developed and...

Purpose Intellectual capital, corporate governance (CG) and corporate social responsibility (CSR) are generally considered three essential pillars to enhance firms’ performance in the developed world. However, in developing countries such as Vietnam, these pillars have not received sufficient...

Purpose This study aims to discover the corporate social responsibility (CSR) disclosure practices and the potential influence of corporate governance (CG), ownership structure and corporate characteristics in an emerging Arab country, Saudi Arabia. This study extends the extant literature by...

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.