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The purpose of this paper was to evaluate the impact of some labeling aspects on the consumer intent to purchase ready to drink orange juice and nectar.

The influence of label information on the consumer intent to purchase was evaluated by conjoint analysis using a convenience sample (n=149). A factorial design with four characteristics, price, brand, information about the product and kind of beverage, was used. Three levels were established for brand and product information, and two for price and kind of beverage.

Low price, product information and market leading brand had positive impact. “No preservatives/natural” was the information that most influenced consumer's purchase intent. The ideal label showed the leading brand, low price and information “no preservatives/natural”. These results could be useful for strategic planning of consumer instruction and have important implications for Brazilian orange juice manufactures.

Although the most widely consumed beverages in Brazil are ready to drink orange juice and nectar, it was unexpected that consumers did not know the differences between them and that kind of beverage was not an important factor for the purchase decision.

This study aims to investigate the factors influencing Indian banks’ choice of green loan disclosure practices. The study analyzes the effect of financial and governance variables to understand the sustainable reporting (through green lending) behavior of Indian banks.

The data on green loan disclosure has been hand-collected from the annual reports using a content analysis approach. Using the data of 26 banks for 12 years (2012–2023), the study uses the panel regression method to control for cross-sectional heterogeneity and generalized methods of the moment to address potential endogeneity issues.

The empirical results depict that larger banks with sufficient risk capital and a strong corporate governance framework demonstrate greater disclosure of green loans. However, growth opportunities and higher market value impedes the reporting of green lending.

The findings of the study will enhance the extant literature on sustainability disclosure by integrating the financial sector companies in the context of an emerging economy. However, future research may include nonbanking finance companies as well.

Banks use societal deposits to invest in productive avenues, and therefore, it is paramount to understand their social and environmental consciousness while evaluating a financing proposal. This research provides a thorough understanding of the sustainable reporting of banks through the lens of green lending.

This research provides unique evidence on the bank-specific determinants of green loan disclosure in an emerging economy context as against the extant literature which primarily focused on sustainable reporting of nonfinancial companies.

As reporting environmental, social and governance (ESG) information is not yet mandatory in all countries, it is intriguing to understand ESG’s underlying driving mechanisms. This study aims to investigate ESG determinants in the banking sector of the Middle East and North Africa countries.

The authors gather data for 38 listed banks for the period 2011–2019. The data used is threefold as follows: data related to ESG; firm-level; and country-level data. While ESG and firm’s level data are taken from Refinitiv, country-level data are extracted from the World Bank. Using panel regression, the authors test the effect of firm- and country-specific variables on the overall ESG score and its pillars.

Results indicate that banks’ ESG scores are negatively affected by performance and positively affected by size. The level of economic development exerts a negative impact on the environmental pillar while the social development exerts a positive impact on ESG and governance pillar. Corruption is the only country-level that gathers a homogenous effect on ESG scores. Finally, the three pillars follow heterogeneous patterns.

This study extends the scope of previous studies by introducing new country-level independent variables to contribute to the understanding of ESG antecedents.