Golden, Joanna; Kohlbeck, Mark; Rezaee, Zabihollah - In: Advances in management accounting, (pp. 35-73). 2020
Purpose – The purpose of this study is to investigate whether a firm’s cost structure (specifically, its cost stickiness) is associated with environmental, social, and governance (ESG) sustainability factors of performance and disclosure. Methodology/approach – This study uses MCSI...