In the past few decades, business performance has been approached from a multidimensional perspective, because a pro-active corporate sustainability reporting system for assessing the financial performance of an organization should at least address i...
Corporate reputation is companies’ most valuable asset as it can position them to gain competitive advantages that lead to sustainable performance. Therefore, understanding the factors that influence corporate reputation is vital for a company’s surv...
This study examines how governance mechanisms affect the quality of integrated reporting (IR), which is fast emerging both as a tool to help firms understand their value creation process and to communicate effectively with external stakeholders. This...
The European Union’s Corporate Sustainability Reporting Directive expanded its Non-Financial Reporting Directive requirements to companies with over 250 employees, mandating their sustainability reporting from 2025. This expansion will quadrupl...
This paper examines whether the adoption of the Global Reporting Initiative (GRI) by listed firms could enhance the alignment between corporate sustainability reporting and stakeholders’ interests in China. Drawing on content analysis of the en...
Academics and professionals alike are highly interested in Corporate Social Responsibility (CSR), Corporate Governance (CG), environmental, social, and governance (ESG) and corporate non-financial reporting (CNFR) and how they can improve a brand&rsq...
In late 2019, the European Union presented the EU Green Deal, which targets climate neutrality by 2050. Under the EU Green Deal’s Corporate Sustainability Reporting Directive (CSRD), a clear sustainability reporting and assurance framework was...
The present study’s main objective is to assess the impact of non-financial sustainability reporting (NFSR) on corporate reputation and the role of the CEO in the opportunistic behavior of companies listed on the Tehran Stock Exchange. In total...
This paper investigates the impact of board characteristics (such as board size, board independence, CEO Duality, board meetings, and committee) on corporate sustainability reporting (CSR) in China. Unlike previous studies, we examine this relationsh...
There is a growing call globally for corporations to improve transparency in corporate reporting, along with the surge of enhancing disclosure of non-financial information. Companies are seen as agents for contributing to a better future, and hence c...
The study investigates the relationship between corporate reporting quality, viewed through an integrated reporting perspective, and sustainable growth among Thai-listed companies during the period from 2019 to 2022. Utilizing a sample of 59 SET50 co...
This study investigates how corporate governance affects the financial reporting quality of selected banks in Iraq, focusing on the role of IFRS adoption. The research collected data from 298 questionnaires distributed among diverse private banks, in...
In developing countries, particularly South Asia, there is scarce research on corporate governance and sustainability reporting disclosure. This study considers several insightful theories, including Stakeholder Theory, Agency Theory, and the TOE Fra...
This study explores how the quality of information systems quality in management accounting (ISQMA) is associated with corporate sustainability (CS), focusing on the role of financial reporting accuracy and contextual enablers such as artificial inte...
Corporate Sustainability Reporting provides essential data for academic and empirical research on sustainability and the still-growing adoption of the circular economy by companies. Despite the wide attention that the circular economy receives from t...
This study examines how corporate sustainability reporting affects the corporate risk-taking of Chinese firms based on a sample size of 5356 companies for the period 2011–2023. We examined the overall impact of CSR on CRT, as well as the indivi...
This paper examines whether organizational slack is associated with firms’ voluntary disclosure of corporate social responsibility (CSR), sustainability, and integrated reporting. This is an empirical research study using archival data based on...
Environmental, social, and governance (ESG) reporting is a vital force behind the advancement of sustainable corporate practices and goes beyond simple compliance. In order to better understand the elements influencing this process, this study looks...
Despite the importance and requirement of integrated reporting on human capital (HC), research indicates a lack of reporting frameworks and adequate disclosure in organization reports. Thus, a unique research opportunity is created for researchers to...
The purpose of this study is to provide preliminary exploration of how corporate social responsibility issues are currently reported and communicated by US major casino companies. Empirical evidence is drawn from standalone CSR reports and websites o...
The fashion industry has been under the spotlight in recent years due to its negative social and environmental impacts. However, there is limited literature on how companies in the fashion industry communicate their corporate social responsibility (C...
This research aims to investigate how the adoption of King III can affect the corporate governance model of a sample of South African listed companies on the Johannesburg Stock Exchange (JSE). Particularly, we analyzed the influence of sustainability...
This paper examines managerial perspectives on work environment (WE) disclosures in corporate social responsibility (CSR) reports. WE encompasses all aspects of the design and management of the work system that affect the employees’ interaction...
Integrated Reporting (IR) has gained prominence as a comprehensive approach to corporate disclosure, yet theoretical clarity is still developing regarding how governance mechanisms shape IR quality and its relation to ESG risk ratings. Addressing thi...
This study investigates the relationship between corporate reporting practices and the value relevance of accounting information by analyzing 100 publicly listed non-financial European firms between 2015 and 2019. Drawing on the Ohlson valuation fram...
Departing from previous studies, which have mostly focused on Western countries, our work investigates the determinants of the corporate environment, social and governance (ESG) reporting among Asian firms. Examining Asian public listed firms from 20...
This study aims to investigate the relationship of firm performance and corporate social responsibility reporting and the moderating role of a firm’s life cycle stages in Chinese listed companies. We used the sample of all A-share listed firms on the...
This study investigates the moderating effect of corporate governance on the associations of the internal audit and quality of the internal audit with the quality of financial reporting among commercial banks in the Republic of Yemen. The final sampl...
Corporate carbon emissions reporting is central to climate accountability, yet significant gaps remain in transparency, completeness, and methodological rigor. This study introduces the Carbon Integrity Index (CIX), a structured framework for assessi...
This study employs a mixed-methods approach to examine the relationship between sustainability reporting and brand value in Türkiye’s most valuable brands. In the first phase, panel data regression analysis is utilized to evaluate the asso...
The concept of corporate social responsibility (CSR) used to be seen as a social obligation of businesses to make decisions and take responsible action in accordance with the goals and values of the society. The concept is today understood as the con...
This study investigates the impact of environmental, social, and governance (ESG) performance on the link between financial reporting quality (FRQ) and corporate risk-taking (CRT). Building upon agency and stakeholder theories, we contend that ESG pr...
Corporate ESG (Environmental, Social, and Governance) reporting is increasingly envisioned as evidence of accountability in the energy transition, yet persistent gaps remain between commitments and practices. This study applied the Global Reporting I...
The aim of this study was to develop a model that classifies companies into high or low categories based on their return on equity (RoE), the most important indicator of financial performance, using sustainability and governance-related committee rep...
In contrast with many other sectors of the Russian economy, there is low market concentration in the forest industry and, consequently, a large number of relatively small enterprises scattered throughout the world’s largest country. In many cas...
This study investigates the determinants of Fraudulent Financial Reporting (FFR) in the banking sector from 2021 to 2024 by integrating the Fraud Hexagon framework within a risk and financial management perspective. Using panel data comprising 140 ba...
This paper explores the implementation of the circular economy in the energy sector. The research findings contribute to our understanding of the practical application of the circular economy, enabling policymakers and stakeholders to make informed d...
The acceptance of corporate sustainability implementation and sustainability reporting has continued to grow steadily in recent years. This is particularly true for companies in the automotive industry. Increasing regulatory demands, for example, wit...
The airline industry is currently responsible for more than 2% of greenhouse gas emissions, making it a major contributor to climate change and global warming. The aim of this paper is to investigate how airlines in Spanish-speaking countries communi...
Within the extensive literature investigating the impacts of corporate disclosure in supporting the sustainable growth of an organization, few studies have included in the analysis the materiality issue referred to the information being disclosed. Th...
The aim of this paper is to assess stakeholder orientation and corporate social responsibility (CSR) communication strategies in the business groups (BGs) of an emerging economy by means of content analysis. We worked with 30 non-financial BGs taken...
Financial scandals have highlighted the need for greater corporate transparency. Thus, corporate governance has emerged as an instrument for corporations to fulfil their social responsibility by offering more reliable information to their stakeholder...
Benefit Corporations (BCs) were introduced in Italy by Law 28-12-2015 N. 208 based on the previous experience of the USA. BCs are hybrid organizations with a blended economic and social/environmental purpose and aim to generate a positive impact on e...
Managers are, by law, responsible for the timely disclosure of financial information through annual reports, but despite that, it is usual that they are engaged in the unethical behaviour of not meeting the submission deadlines set in law. This paper...
Benefit Corporations and B Corps represent alternative models of enterprise, often referred to as “hybrid companies” that bridge the for-profit and not-for-profit models. Italy is the first country outside the USA to pass Benefit Corporat...
This study empirically analyzes the relationship between corporate sustainable management (CSM) and audit report lag. From the perspective of the agency theory that information asymmetry is resolved through CSM, audit report lag was predicted to decr...
Over 10% of the world’s population is undernourished, yet 1/3 of all food produced each year is lost or wasted. Such a level of inefficiency in the global food system has a significant economic, social, and environmental impact which has elicit...
The obligations of corporations to members of society have been problematic since the corporate form came into existence. Under different rubrics, reporting firms’ socially responsible behavior has been extensively debated, and researched, for...
Employees are key stakeholders for companies to maintain their sustainability. Obtaining and disclosing information related to employees can help companies to manage and evaluate the effectiveness of human resources. This paper investigates human res...
This study mainly investigates the relationship between corporate social responsibility (CSR) reporting and the reaction in the stock market. Specifically, we utilize the data from Taiwanese stock market from 2012 to 2017 to examine whether the CSR r...
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