Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
How charitable giving affects litigation duration? Empirical evidence from China. [PDF]
Zhu F.
europepmc +1 more source
Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun +2 more
wiley +1 more source
How digital transformation curb greenwashing: Insights from fraud risk factor theory. [PDF]
Xu J, Li R.
europepmc +1 more source
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
A stochastic evolutionary game of boosting urban low-carbon development in China. [PDF]
Cai R, Loi EHN, Wang X, Zhao S, Zhang T.
europepmc +1 more source
ESG disclosure quality and firm valuation under economic policy uncertainty: Evidence from Chinese A-share listed firms. [PDF]
Tang CH, Luo F.
europepmc +1 more source
ESG performance, financing constraints, and workplace health investment: evidence from Chinese biopharmaceutical enterprises. [PDF]
Li A, Zhou S.
europepmc +1 more source
Association between tobacco company corporate social responsibility claims, support for the company and policies, and perceptions and intentions among Brazilians. [PDF]
Borges LC +6 more
europepmc +1 more source
Evaluating the corporate social responsibility agenda for high-cost novel therapies: roles for government and civil society. [PDF]
Wong A, Saeed G, Garner S, Kohler J.
europepmc +1 more source

