Social responsibility amongst various components of the society has started imposing pressure on organizations in reducing their industrial activities which impact the nature adversely. The business entities have started taking care of the nature, which is their primary source of production. In...

In this study, we investigate whether and to what extent institutional shareholders' political values influence their investees' environmental disclosure and performance. Using employees' political donation data, we construct institutional investors' political ideology score, which higher...

We examine the link between a firm's environmental (E) and social (S) disclosures and measures of its risk including total, systematic, and idiosyncratic risk. While we do not find any link between a firm's E and S disclosures and its systematic risk, we find a negative and significant...