This study investigates the moderating role of environmental disclosures on the market performance of 48 Fintech and 140 non-Fintech firms during the pandemic using data from 2011 to 2022. Ordinary least squares and correlations were used for data analysis. The study’s first finding revealed that Fintech firms had a better environmental performance (78.4%) than non-Fintech firms during the pandemic. The study’s second finding indicated that environmental disclosures are crucial for shareholders and contributed almost 10.2% to the Fintech firms’ market performance during the pandemic. This study’s contribution is significant in enhancing the understanding of the shareholders’ sensitivity towards sustainability disclosures during financial crisis. The findings of this study are essential for policymakers, start-up entrepreneurs, and shareholders.

Purpose: This study investigates the impact of green supply chain management (GSCM) practices on environmental performance in firms operating in the discretionary sector in the G20 countries. The sample covers 749 firms for the period 2010–2020. Design/methodology/approach: This study combines qualitative and quantitative data to examine the impact of the implementation of GSCM on accounting performance measured by the operating margin (OM) and return on assets (ROA). The authors also moderate the effects of Six Sigma and quality management (QM) and ISO 9000 and control for firm variables and COVID 19. Findings: Using a panel data regression and structural equation modeling (SEM), results indicate that discretionary firms with internal solid GSCM practices combined with external environmental monitoring of suppliers are likely to outperform their peers in environmental issues. Using hierarchical regression, results indicate that both ISO 9000 and S&QM have moderating effects at some level of performance. Furthermore, environmental performance is positively correlated with accounting performance. This study contributes to the literature by addressing the impact of GSCM and the importance of reinforcing green and social regulations to protect the planet. Originality/value: The paper is one of the first to measure GSCM triple components and account for COVID-19 in the context of discretionary companies and G20 countries. It highlights the impact of green initiatives to cope with major disruptions and decrease pollution and environmental disasters.

This study attempts to understand the impact of electronic Word of Mouth (eWOM) on corporate financial performance during the COVID-19 pandemic. A supervised machine learning is used to determine the investors’ sentiment of a news story (eWOM) towards a given company from a long position (buying) investors perspective. Ordinary Least Square (OLS) and dynamic quantile regression are used to test the role of eWOM on financial performance. Results reveal no significant relationship between eWOM and the firm’s financial performance. Similarly, we do not find any evidence of an association between eWOM and corporate performance at different quantiles of financial performance. The findings contribute to the existing literature on eWOM and its impact on the financial performance during specific circumstances or financial crises. This study offers insights to researchers, policymakers, regulators, financial report users, investors, employees, clients, and society.