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The present work aimed to identify the impact of accrual-based earnings management on the cost of equity (KE) through corporate social responsibility (CSR) as a moderating variable on European Environmental, Social, and Governance (ESG) companies.

The authors used data from a sample of 366 European firms over the 2012–2022 period. The data were collected from the Thomson Reuters Asset 4 and I/B/E/S database and analyzed using STATA 17 as a statistical software package.

As expected, the results showed a negative relationship between accruals, CSR and KE. Moreover, they suggest that the moderating variable negatively affects the relationship between accruals and the KE.

The results are pertinent to stakeholders and investors, who would pressure companies to enhance the quality of disclosed information and mitigate risks facing the company.

The main contribution lies in examining the relationship between accruals and KE through CSR in the European ESG context.

This study aims to investigate the effects of environmental, social and governance (ESG) performance on financial risk disclosure of European companies. It analyzed the relationships between ESG factors and financial risk disclosure between 2010 and 2020.

To test their hypotheses in this study, the authors used the multivariate regression analysis on panel data using the Thomson Reuters ASSET4 database and the annual reports of 154 European companies listed in the ESG index between 2010 and 2020.

Empirical evidence shows a positive association between European companies' environmental and governance performance with financial risk disclosure, whereas social performance does not influence financial risk disclosure. Concerning the control variables, the findings demonstrate that firm size and profitability are significant factors in changing the financial risk disclosure. Nevertheless, firms’ leverage is insignificantly correlated with financial risk disclosure.

This study extends the stream of accounting literature by focusing on the financial risk disclosure, a topic that has received little attention in previous research. Furthermore, to the best of the authors’ knowledge, this study is one of the first that provides ESG companies with evidence of the effect of ESG factors on financial risk disclosure in a developed market like Europe.

Integrated reporting (IR) is the latest development in corporate reporting. It is a tool capable of better representing the ability of companies to create value over time. The purpose of this paper is to examine the relationship between the CEO’s characteristics (age, gender, education and experience) and firm performance through a mediating variable, namely, IR.

This study is a quantitative research and used panel data. Based on a sample of 449 UK firms or using a sample of 449 UK companies between 2010 and 2020 on STATA17 and structural equation model was used to analyze data and test hypotheses.

The results show that IR has only indirect mediation on the relationship between CEO’s characteristics and firm performance but mediates the relationship between CEO experience and performance in a complementary manner.

This article is motivated by the low number of works in the context about the corporate social responsibility and sustainability issues. It makes an important contribution to the academic literature by adding to the limited body of research on CEO’s characteristics, IR and firm performance. This study focuses primarily on the importance of integrated reporting in UK.