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...

"Corporate governance has become increasingly central to corporate reporting and management as businesses face growing pressure to address their responsibilities in sustainability and corporate accountability. The evolving focus on effective corporate governance has driven the introduction of...