This paper examines the impact of environmental, social, and governance (ESG) disclosure on the cost of capital for banks as well as financial technology companies in Europe, America, and Asia from 2010 to 2024. The study investigates how sustainability affects financing conditions in the two...

This chapter reflects on sustainability in higher education as an issue of governance and strategy influenced by the means of international competition, ranking, and internationalization than an issue of epistemology. It states that sustainability initiatives are getting more institutionalized...

This study investigates the factors influencing the adoption of assurance practices in sustainability reporting among leading companies across 42 countries from 2019 to 2022. Using panel data models, it examines the assurance lag, duality between the choice of audit firm and assuror for...

Introduction -- The mandatory disclosure of sustainability information -- The sustainability standards -- Sustainability reporting standards for the Italian cooperative banking system -- The Italian cooperative banking system -- Are secondary-level sector-specific sustainability standards...

This whitepaper examines how leading Swiss and European insurers approach sustainability reporting, drawing on a systematic analysis of sustainability reports published by 24 insurers between 2021 and 2024 and structured interviews with 12 industry executives. The study traces the consolidation...