Information is considered value-relevant when used by financial markets in equity valuation and is reflected in market values. The value relevance of different types of information (e.g., accounting numbers) changes according to shifts in investors’ needs. Given the rising importance of...

The concept of the circular economy (CE) has gained increasing attention as a means to achieve environmental sustainability and economic growth at the same time. This study examines the role of corporate governance (CG) mechanisms in promoting CE strategies among non-financial listed companies,...