Nexus of the CSR disclosures and corporate financial performance: evidence from Asian countries climate policy uncertainty

Waris, Muhammad; Din, Badariah Haji

doi:10.1007/s11356-023-31307-9

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2024

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Cited by 3 publications

References 49 publications

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Climate policy uncertainty, corporate social responsibility and corporate investments of the energy firms

Chang,

Zhang,

Lin

2024

Energy Economics

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Climate policy uncertainty, corporate social responsibility and corporate investments of the energy firms

Chang,

Zhang,

Lin

2024

Energy Economics

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Driving SDGs contribution: governance impact in state-owned vs. private companies’ CSR reporting

Ligorio,

Venturelli,

Caputo

2024

SRJ

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Purpose State-owned enterprises (SOEs) are tools in the hands of governments for the pursuit of their political agendas. This feature is driving accounting scholars’ attention to SOEs’ relationship with the United Nations Agenda 2030. However, few contributions in literature have approached the topic. This study aims at understanding which determinants impact the contribution of SOEs to Agenda 2030. Design/methodology/approach To analyse SOEs’ contribution to the sustainable development goals (SDGs) through their disclosures, this study adopted a panel data analysis to explore two levels of drivers impacting SOEs practices. Furthermore, to highlight SOEs’ differences from private sector entities, this study used a comparative approach. Findings Results revealed how hybrid and private environments are differently impacting the contribution to the SDGs. Moreover, it emerged how hybridity through board characteristics impacts SOE disclosure quality. Originality/value To the best of the authors’ knowledge, this is the first study to empirically test how corporate governance characteristics influence SDGs’ contribution via sustainability reporting in SOEs.

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Relationship of Carbon-Free Environment and Foreign Direction Investment: A Role of Climate and Economic Policy Uncertainty in China

Rahman

2024

Preprint

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Nexus of the CSR disclosures and corporate financial performance: evidence from Asian countries climate policy uncertainty

Cited by 3 publications

References 49 publications

Climate policy uncertainty, corporate social responsibility and corporate investments of the energy firms

Climate policy uncertainty, corporate social responsibility and corporate investments of the energy firms

Driving SDGs contribution: governance impact in state-owned vs. private companies’ CSR reporting

Relationship of Carbon-Free Environment and Foreign Direction Investment: A Role of Climate and Economic Policy Uncertainty in China

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