Singhania, Monica; Chadha, Gurmani - In: Journal of Accounting Literature 46 (2023) 4, pp. 671-721
Purpose As of 2022, the scope of the engagement and interest of debt capital providers in ESG reporting is mainly untapped. However, a vast amount of literature has produced conflicting findings about the importance of debt capital (leverage) as a factor in sustainability reporting (SR). This is...