Abstract
The paper investigates the impact of national-level economic and political uncertainties on the quantity of environmental, social, and governance (ESG) sustainability disclosures by the tourism sector firms. The findings indicate that with the increase in economic and political uncertainties, tourism firms make more of the sustainability disclosures mainly to build good relationships with various stakeholders and to spread good word of mouth about the firm’s contribution to social welfare and environmental conservatism. The findings show the role of sustainability disclosures in moderating the impact of economic uncertainty on firm value during the COVID-19 period and global financial crisis period.
Get full access to this article
View all access options for this article.
References
Supplementary Material
Please find the following supplemental material available below.
For Open Access articles published under a Creative Commons License, all supplemental material carries the same license as the article it is associated with.
For non-Open Access articles published, all supplemental material carries a non-exclusive license, and permission requests for re-use of supplemental material or any part of supplemental material shall be sent directly to the copyright owner as specified in the copyright notice associated with the article.
