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The present work aimed to investigate the impact of sustainability committees’ (SC) effectiveness in the Indian context in light of the Companies Act 2013. Particularly, we examined the direct and indirect links between SC effectiveness and corporate social responsibility (CSR) performance through the mediating role of CSR strategy.

This research analyzed the effect of SC effectiveness on CSR performance and the mediating effect of CSR strategy on the link between SC effectiveness and CSR performance of Indian listed companies following the Indian Companies Act 2013. Accordingly, we analyzed 480 observations in eight years (2014–2021) using panel regression analysis to test our hypotheses.

Regulatory mechanisms, such as the Companies Act 2013, enhance corporate governance efficiency. In this context, we confirm prior findings of a positive relationship between SC effectiveness and a firm’s CSR performance. Moreover, SC effectiveness enhances CSR performance through CSR strategy implementation.

The originality of this study lies in establishing direct and indirect links between SC effectiveness and CSR performance in light of the Companies Act 2013. Therefore, this paper enriches the literature on corporate governance, CSR strategies, and sustainability performance.

The purpose of this study is to investigate the relationship between the workforce environment and corporate social responsibility (CSR) audit report lag while also developing a comprehensive understanding of the moderating effect of media coverage on this relationship.

This paper was based on a sample of 151 French nonfinancial companies listed on the CAC All Shares index and covered an eight-year period, from 2014 to 2021. To test the hypotheses, a feasible generalized least squares regression was applied. Moreover, the authors checked the results using an additional analysis and the generalized method of moment model for endogeneity problems.

Based on a panel data set comprising 960 observations of French firms from the period 2014 to 2021, the results obtained indicate a significant negative relationship between the workforce environment and CSR audit report lag. Additionally, it was found that media exposure moderates the relationship between the workforce environment and CSR audit report lag.

This study contributes to the existing research on workforce environment and CSR audit report lag, potentially providing stakeholders such as employees, employers, regulators and auditors with an environment that shortens the time for issuing CSR audit reports. The findings are also relevant for foreign institutional investors aiming to enhance their investment decisions with more comprehensive information.

The work is innovative as it explores the moderating impact of media exposure on the connection between workforce environment and CSR audit report lag, a topic not extensively studied before. To the best of the authors’ knowledge, no prior empirical studies have examined this relationship within the French context or elsewhere.

The purpose of this paper is to investigate the impact of chief executive officer (CEO) characteristics on the earnings management examined by the discretionary accruals.

The sample includes 151 French firms listed on the CAC ALL shares index from 2006 to 2015. The paper uses the feasible generalized least square regression technique to test the relationship between CEO characteristics and earnings management.

Using discretionary accruals as a proxy for earnings management, the results obtained from the three models (Jones modified 1995; Kothari et al., 2005; Raman and Shahrur, 2008) indicated that there is a positive and significant relationship between CEO duality, CEO nationality and the quality of financial communication. However, no significant relationship was found between CEO board member, CEO turnover and earnings management.

A literature review finds that fewer studies have investigated the relationship between earnings management practices and personal CEO characteristics in the French context. Furthermore, no study yet has examined the influence of CEO nationality and CEO age on earnings management practices. This study provides empirical data about the impact of CEO’s characteristics on earnings management and how these different characteristics can facilitate the transition to manipulate and influence the quality of financial communication.

This study aimed to investigate the effect of sustainability committee (SC) characteristics (size, independence, the number of meetings, and expertise) on corporate social responsibility (CSR) performance in the Indian context.

This research measures the CSR performance of 60 Indian non-financial firms listed on the Bombay Stock Exchange (BSE) over the period 2014 to 2019 using the ASSET4 environmental, social, and governance database. The authors resorted to fixed-effect panel regressions to capture the individual effect present in the data.

The results show that CSR performance is positively and significantly influenced by SC independence, size, and expertise. However, the number of SC meetings does not affect CSR performance. The results also demonstrate that CSR performance is positively and significantly associated with board independence.

This paper adds to the existing literature by examining the effect of SC characteristics on the firms' CSR performance in India as one of the oldest stock markets in the world, which would help test the validity of the agency and stakeholder theories in an old and big emerging market context.

The findings allow managers to understand the mechanisms affecting CSR performance and how the characteristics of the SC can participate in its growth and development. Moreover, this study has implications for researchers, suggesting that future CSR studies should take into account the SC characteristics as potential determinants that explain CSR, such as CSR activities and CSR practices and strategies.

The present research contributes to the literature by investigating the effect of SC characteristics on the firms' CSR performance, thereby providing additional evidence on the issue. Several previous studies have examined the link between corporate governance and CSR performance with a focus on external oversight mechanisms, namely institutional ownership or analyst coverage or internal oversight mechanisms, such as board gender composition, board independence, separation of board Chairperson and CEO roles, and the existence of SC on the board, but these studies did not examine the SC characteristics. The present research fills the gap.