This study has two main purposes. First, it explores the performance indicators disclosed in the Global Reporting Initiative (GRI)-based Sustainability Reports (SRs) produced by the companies of three different countries: Italy, Spain and Greece. Sec...
This study aims to assess the applicability and adherence to social sustainability indicators by large and medium-sized construction companies in Pernambuco, Brazil. The study measures the importance and influence of these indicators in companies&rsq...
CSR Reporting is an essential mechanism for ensuring the transparency and accountability of companies towards sustainability performance. To further promote that sustainable development agenda, CSR-related regulations and policies have emerged worldw...
Based on stakeholder theory, disclosing sustainable development information is fundamental to achieving a competitive advantage and improving a company’s financial performance. There has been a notable absence of studies examining the degree of...
This study examines corporate sustainability in Ecuador using the Global Reporting Initiative (GRI) methodology, considering 104 companies in the period 2018–2023. Using a quantitative and longitudinal approach, sectoral trends and the influenc...
Interest is increasing in what information companies disclose regarding the social aspects of their operations. This research therefore develops an index to analyze the social disclosure of companies from various countries and geographical regions in...
The primary objective of this study is to analyze the factors influencing the corporate sustainability performance disclosures of companies listed on the Bombay Stock Exchange (BSE) using the Global Reporting Initiative (GRI) G4 framework. This resea...
Green reporting and green regulation have been commonly used in the sustainability movement. This study evaluates Bangladesh Bank’s (BB’s) green regulation by considering the global reporting initiative (GRI) of environmental regulation along with se...
Canada Port Authorities (CPAs) are federal entities responsible for managing Canadian Ports with local, national, and international strategic importance. Despite their connection to the Government of Canada, the CPAs inconsistently report sustainabil...
In recent years, sustainability has become one of the key dimensions of business performance. The results obtained in terms of sustainability must be adequately communicated in suitable reports, the quality of which is determined by several factors....
Recent policy changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU), the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guideline...
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...
Recent decades have seen a surge in corporate sustainability reports (SRs); their proliferation, however, does not ensure effective and consistent reporting on materiality. To improve the completeness, consistency and uniformity of SRs, this study ai...
The aviation industry is facing pressure from stakeholders to transform towards greater sustainability. From a managerial and marketing perspective, not only the actual implementation and achievements of sustainability measures, but also their commun...
The aim of the present study is to examine the sustainability reports of cooperatives, which may play an important role in achieving the sustainable development goals and help to identify which economic, environmental, and social sustainability indic...
This study examines the relationship between sustainability reporting and four factors named as industry, size, ownership type and organisation perspective through the lenses of multiple theories (institutional theory, stakeholder theory, legitimacy...
Sustainability reporting has emerged as a pivotal tool for corporate accountability, integrating environmental, social, and economic performance into transparent disclosures that align with global frameworks such as the Global Reporting Initiative (G...
There is a general tendency in reporting nowadays, represented by the institutionalization of the environmental reporting in an increasing number of companies. The novelty of our work resides in the fact that this is the first study which analyses th...
Enterprises increasingly publish sustainability reports to address concerns about their environmental and social impact. However, the voluntary nature of these reports and the lack of independent auditing often lead to skepticism regarding their auth...
Within the real estate sector, the concept of sustainability has traditionally been associated with green building initiatives. This study broadens the scope by examining environmental disclosure practices across a spectrum of stakeholders, including...
The purpose of this study is to evaluate sufficiency economy philosophy (SEP) performance through annual reports and voluntary sustainable development reports and examines the relationship between SEP performance and firm-specific risk of Thai listed...
This article considers universities as an important element to increase productivity and competitiveness, where sustainable development (SD) is a cornerstone aspect for their development because it promotes effective communication mechanisms. The aim...
Governments often seek to facilitate sustainable growth through the targeted support of specific industries that are deemed to have considerable sustainable development potential. However, the selection of appropriate sectors generally relies on reso...
Addressing the needs of society and the environment has become vital for organizations’ survival in the current business context. Stakeholders increasingly demand ethical practices, environmental responsibility, and a commitment to social well-...
This paper aims to examine the determinants of sustainability disclosure quality among plantation companies in Malaysia. Data analysis is based on all 44 listed plantation companies on Bursa Malaysia between 2016 and 2018. The study utilizes a conten...
Hotel chains are reported as one of the most energy-intensive sectors and a growing number of international studies on this theme have been developed. This research aims to understand energy use and some of its key factors in hotel chains worldwide....
The concept of sustainability has gained importance over the last years and organizations worldwide are trying to adapt their strategies and their economic, environmental, and social goals in order to achieve what is called corporate sustainability....
This research investigates whether executive compensation is designed to motivate managers to pursue corporate sustainability (CS) concerns as measured by Global Reporting Initiative (GRI) 3.1 disclosure indicators in Indonesian listed commercial ban...
The present conceptual paper proposes a purpose-driven experiential marketing framework for film-induced destinations, integrating sustainability and emotional engagement into destination management. The model under discussion comprises five intercon...
Sustainability reporting in the private sector has evolved significantly over the past three decades, moving from ad hoc environmental disclosures to comprehensive frameworks that integrate environmental, social, and governance (ESG) considerations i...
Empirical studies present mixed evidence on the relationship of CSR performance and CSR disclosure extent, thus spurring academic ambiguity as legitimacy- and voluntary disclosure theory provide competing explanations. By applying content analysis to...
Research has shown that sustainability reporting can positively influence organizational accountability and transparency. However, little research has been done to compare how sectors present their sustainability efforts. This research uses content a...
A company undertakes environmental initiatives to reduce environmental impact from their activities; however, the impact reduction effect of these initiatives is not clear. This study investigated the environmental initiatives and impact indicators d...
The introduction of Agenda 2030 has impacted the public and private sectors. Agenda 2030 is a document that aims to promote collaboration and partnership between countries and the population for the achievement of 17 SDGs, which cover all the three d...
We analyze the largely unexplored differences in sustainability reporting within family businesses using a sample of 230 non-financial Italian listed firms for the period 2004–2013. Drawing on legitimacy theory and stakeholder theory, integrated with...
Although there has been a considerable increase in the publication of sustainability reports in the corporate world in the last decade, sustainability reporting in higher education institutions is still in its early stages. This study’s aim was to ex...
The purpose of this study is to evaluate the quality of sustainability reporting from banks operating in Brazil from the perspective of the GRI reporting principles and the coverage of reported content and its correlation with the SDGs. We also exami...
This research paper aims to understand the impact of corporate governance (CG) on economic, social, and environmental sustainability disclosures. This paper adopted an explanatory sequential mixed methods approach. The data regarding corporate govern...
This paper suggests a new methodology capable of accessing in detail the contribution of companies to countries’ sustainability related to economic performance. The concept of sustainability has been brought up in several debates, leading to a clear...
Directive 2014/95/EU requires EU Member States to mandate nonfinancial disclosures for large public interest entities. The adoption of the Legislative Decree 254/2016, transposing into Italian law the EU Directive, has opened up new perspectives for...
The increased focus on environmental (E), social (S), and governance (G) (ESG) disclosure has become a necessary step toward the integration of sustainability practices into firms’ culture to meet the expectations of stakeholders. The social an...
Transport and logistics activities contribute heavily to global sustainability problems, yet the implementation of corporate social responsibility and sustainability reporting in the sector lags behind. This paper aims to analyze sustainability repor...
Background/Objectives: Reconstructive urology is critically underrepresented in global surgery initiatives, despite its essential role in managing congenital and acquired urogenital conditions. In response, a multinational Global Surgery Collaborativ...
In this study, we investigated sustainability reporting practices adopted by the ‘Global Power of Luxury Goods 2019’, which are the top 100 companies operating in the luxury sector listed by Deloitte. The analysis firstly focused on explo...
The Global Initiative for Chronic Obstructive Lung Disease (GOLD) 2021 report dawns with an update to the diagnostic [...]
17 December 2021
In 2018, the World Health Assembly adopted a resolution on improving access to assistive technology (AT), and mandated the WHO to prepare a global report on assistive technology based on the best available evidence and international experience. As li...
From an initial cluster of cases reported in Wuhan, the SARS-Cov-2 infection has since spread globally, causing a pandemic that began on 11 March 2020 [...]
This paper aims to evaluate the degree of affinity that Nordic companies’ reports published under the Global Reporting Initiatives (GRI) framework have. Several natural language processing and text-mining techniques were implemented and tested...
This study examines sustainability reporting practices (2010–2023) of emerging markets’ companies cross-listed in London as Global Depositary Receipts (GDRs). Despite the voluntary nature of sustainability reporting, all examined companie...
While the development of globally accepted sustainability reporting standards initiated by the IFRS Foundation has largely engaged stakeholders in developed economies, the stakes for developing economies could be compromised without an explicit consi...
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