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Environmental, social and governance (ESG) disclosure has gained momentum in corporate reporting. Addressing a research gap on the subject, this paper aims to explore the theories involved in ESG disclosure studies, thereby shedding light on the dominant theoretical approaches and emerging perspectives that inform this type of disclosure.

A systematic review of 142 selected accounting studies published up to June 2023 devoted to ESG – and corporate social responsibility (CSR) – disclosure was conducted. The theories underlying these studies were examined through a descriptive performance analysis complemented by a systematic qualitative text analysis using RStudio and QDA Miner software tools.

The study reveals that five dominant theories stand out among the overall 32 found: stakeholder theory first, followed by legitimacy, institutional, agency and signaling theories. Theories are often combined into an integrated theoretical framework. The findings also show an array of minor constructs – many of them unconventional – that offer fresh perspectives for studying ESG disclosure, such as upper echelons, stakeholder salience, cognitive cost and reputation theories, among others.

This paper provides an original literature contribution by offering a comprehensive overview of the mainstream and niche theoretical perspectives underpinning accounting studies focused on ESG disclosure, with a nuanced scope of discussion on the use of ESG/CSR terms.

This study aims to empirically investigate the pathway to value co-creation intentions through social media marketing, social support and COVID-19 perception in the tourism context with a specific focus on Couchsurfing community.

A survey was conducted from foreign and domestic travellers who used Couchsurfing platform for their recent travel, and were approached using an online survey (n = 229) and structural equation modelling used for hypothesis testing.

The findings indicate that value co-creation intentions follow a pathway through social media marketing and social support. Moreover, Couchsurfing community social support mechanisms play a crucial role in value co-creation intentions.

This study significantly contributes by taking Couchsurfing as a social networking application that provides both informational and functional support to the hardcore and active tourism and hospitality community.

The purpose of this study is to fill the gap by researching the direct effects of media and personal characteristics on online participation in climate change, indirect effects when mediated by interpersonal communication and personal characteristics as predictors of media communications as sources of information about climate change.

A structured questionnaire is distributed to collect data about the uses of communication sources and online responses toward climate change by using a quota sampling technique. The structural equation modeling by using Smart PLS 4 is used to explore the effects’ size.

Small levels of direct and indirect effects are found. Direct effects are found in online newspapers, YouTube, television news, personal relevance toward climate change and political interest in online participation in climate change. Indirect effects are found of WhatsApp on online climate participation through interpersonal communication. Personal relevance toward climate change has motivated respondents to take information about climate change from Facebook. Climate skepticism is found among respondents who have received information from television news/talk shows, printed newspapers and WhatsApp.

University teachers in Pakistan will have to work on educational strategies to increase the knowledge of university students about energy generation through carbon and renewable energy sources.

The results of this study highlight the communicative-cultural dimensions of online discourse about climate change in the context of the less-researched country of Pakistan. This is the first study of researchers’ knowledge that comprehensively defines the digital media ecology in the context of climate change considering Pakistan.