As a key facet of sustainable development, environmental, social and governance (ESG) discretion on stock market investment decision is gaining prevalence following the global financial crisis. ESG considers the sustainable return, risk reduction, and accountability aspects of investments. This study is an exploration of the individual stock market investors’ preferences for ESG issues and the influence that purpose of investment has on investment decision-making, by testing the investment horizon as a moderator. The theoretical background was taken from the theory of planned behavior (TPB), goal setting theory (GST), and the behavioral asset pricing model (BAPM). The study uses the sequential mix method of research, starting with an interview followed by a survey, which was conducted among individual stock market investors in Bangladesh, using simple random sampling. Structural equation modeling (SEM) analysis was carried out using Warp PLS version 6.0. The key findings of this study delineate the effect of ESG issues and the purpose of investment on investment decision-making. The contribution of the study signifies the moderating role of the investment horizon, which confirms the importance of the long-term horizon as a time and risk diversification factor. The sparse utilization of the United Nations Global Compact (UNGC) (2004) and Thomson Reuters Corporate Responsibility Index (TRCRI) (2013) as measurement scales in this study is mentioned. This study has made practical contributions for managers, investors, and regulators.

This study examines the impact of big data analytics capabilities (BDAC) on sustainability reporting disclosure on Facebook (SRDF) and the moderating impact of tone at the top’s attributes on the relationship between BDAC and SRDF. A total of 100 publicly listed companies (PLCs) in Malaysia that mentioned using social media during the year 2019 were chosen as this study’s sample. This study was underpinned by positivist research paradigm and used quantitative data collection methods (questionnaire and content analysis). Based on the structural equation modelling (SEM) employed, the results of the study showed that BDAC implementation had a significant impact on SRDF. The presence of a specific tone (certainty) at the top in Chief Executive Officer’s (CEO) letters strengthened the relationship between BDAC and SRDF, but other attributes of tone at the top showed insignificant results. This study acknowledges the important contribution of dynamic capabilities, such as BDAC and a specific tone at the top, i.e., certainty, in promoting sustainability reporting on social media from the perspective of dynamic capabilities view (DCV) theory. Thus, companies are suggested to implement BDAC and communicate certainty in the tone at the top to improve their sustainability reporting on social media, particularly on Facebook.

The ongoing attention to corporate social responsibility reporting (CSRR) research is visible with most of the research focus on cross-sectional analysis and from the perspective of developed countries. Drawing upon the top publicly listed companies in Malaysia (a developing country’s perspective), this study contributes to the extant CSRR literature by means of a longitudinal analysis of the influence of ownership structure and company characteristics on the quality of CSRR in both voluntary (year 2005) and mandatory (year 2009) CSRR regimes. The results from the regression analyses showed that companies with a higher proportion of family (government) ownership reported lower (higher) quality of CSRR in both the voluntary and mandatory reporting regimes. Companies with a higher proportion of foreign ownership disclosed a significantly greater quality of CSRR in the mandatory CSRR regime, yet no association was found between foreign ownership and CSRR quality during the voluntary CSRR regime. In terms of company-specific characteristics, company size and profitability are significantly positively related to CSRR quality in both reporting regimes; whereas the Shariah status of the company is only significantly related to CSRR quality in the voluntary reporting regime. Overall, to a certain extent, the above findings indicate the effect of CSRR regulation on the quality of CSRR. Keywords: Corporate Social Responsibility Reporting, Regulation, Voluntary, Mandatory JEL Classification: M41, M48