Corporate social responsibility (CSR) and corporate sustainability have gained prominence in the major capital markets. In Brazil, the São Paulo Stock Exchange (BM&FBovespa) has created the Corporate Sustainability Index (ISE) and the Carbon Efficient Index (ICO2), responsible for indicating...

Purpose We analyze the quality of accounting information reported by public firms in Latin America and United States of America. Methodology/Approach To reach our objective, an exploratory and descriptive research was developed. To analyze the dimensions of accounting information quality, the...

Purpose This paper aims to examine how environmental, social and governance (ESG) practices are influenced by environmental innovations and how cultural dimensions moderate this interaction in Latin American companies. Design/methodology/approach In this paper 157 companies from 6 Latin American...