The purpose of this study is to examine the influence Sustainable Development Goals (SDGs) on firm performance. examines SDG coverage international firms in six industries listed Corporate Knights’ Index, including banking, insurance, petroleum refineries, real estate investment and services, services. Through a content analysis approach, annual sustainable reports these for year 2020 were used...

In this paper, we investigate whether firm performance is affected by corporate governance and the change of corporate governance after Sarbanes-Oxley Act (SOX hereafter). We find that firm performance, on average, is negatively associated with the corporate governance after the passage of SOX. However, the firm performance is not significantly associated with the change of corporate governance...