ESG disclosure and firm performance before and after IR The moderating role of governance mechanisms

PurposeThis paper aims to investigate the effect of environmental, social and governance disclosure (ESGD) on firm performance (FP) before and after the introduction of integrated reporting (IR) further to exploring a potential moderation effect of corporate governance mechanisms on this relationshi...

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Bibliographic Details
Published in:	International journal of accounting and information management Vol. 28; no. 3; pp. 429 - 444
Main Authors:	Albitar, Khaldoon, Hussainey, Khaled, Kolade, Nasir, Gerged, Ali Meftah
Format:	Journal Article
Language:	English
Published:	Bingley Emerald Group Publishing Limited 01.07.2020
Subjects:	Decision making Disclosure Economic development Environmental effects Environmental governance Environmental social & governance Gender Hypotheses Investments Investors Reputations Social investing Social responsibility Stakeholders Stock exchanges Studies Sustainability Value creation Workplace diversity United Kingdom > UK
ISSN:	1834-7649, 1758-9037
Online Access:	Get full text
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