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4,452 Results Found

  • Article
  • Open Access
5 Citations
3,160 Views
26 Pages

26 August 2023

Infrastructure plays a pivotal role in a nation’s economic and societal progress. However, due to the substantial expenses and the constraints of a limited government budget, the need to assess the condition of each infrastructure and identify...

  • Article
  • Open Access
29 Citations
10,259 Views
18 Pages

14 February 2023

This article explores the role of sustainability reporting and governance in achieving national sustainable development goals. Sustainable development goals focus on economic, societal, and environmental issues and have been set up to address issues...

  • Review
  • Open Access
7 Citations
3,667 Views
16 Pages

22 May 2025

This study reviews and synthesizes the scholarly work on sustainability reporting as a governance tool in the Sustainable Development Goals (SDGs) framework. Bibliometrix R-package (Biblioshiny) and VosViewer are utilized to examine the descriptive a...

  • Article
  • Open Access
20 Citations
5,582 Views
23 Pages

7 April 2021

In the wake of increased awareness, as there has been an increasing need for sustainability reporting, research studies have evolved over time. Addressing the challenges and pathways of research in the particular realm of public entities was appropri...

  • Article
  • Open Access
5 Citations
2,951 Views
21 Pages

Disclosure of Information in Risk Reporting in the Context of the Sustainable Development Concept

  • Irina Bogataya,
  • Elena Evstafyeva,
  • Denis Lavrov,
  • Ekaterina Korsakova,
  • Natalya Mukhanova and
  • Svetlana Solyannikova

17 February 2022

In the context of the global financial crisis and pandemic, issues related to risk management are of paramount importance, which requires the creation of an effective risk management system and disclosure of information regarding risks in the reporti...

  • Article
  • Open Access
145 Citations
14,759 Views
18 Pages

24 April 2020

This research investigates the extent to which the voluntary disclosure of Sustainable Development Goals (SDGs), assumed to be the most recent innovation in social disclosures and corporate sustainability reporting, is diffused among Italian listed c...

  • Article
  • Open Access
46 Citations
16,358 Views
24 Pages

21 January 2020

As transparency has become the new paradigm of economic activities, we set out to analyse the extent to which the EU real estate companies legitimise their role in society through the sustainable development goals (SDGs) while meeting stakeholders&rs...

  • Article
  • Open Access
13 Citations
8,722 Views
18 Pages

17 December 2023

This study investigates the factors that determine disclosure of the Sustainable Development Goals (SDGs) of companies listed on the Indonesian stock exchange in the period from 2017 to 2021. The research was conducted through an exploratory study us...

  • Review
  • Open Access
101 Citations
49,466 Views
14 Pages

Navigating the Challenges of Environmental, Social, and Governance (ESG) Reporting: The Path to Broader Sustainable Development

  • Shauhrat S. Chopra,
  • Sachini Supunsala Senadheera,
  • Pavani Dulanja Dissanayake,
  • Piumi Amasha Withana,
  • Rajeev Chib,
  • Jay Hyuk Rhee and
  • Yong Sik Ok

10 January 2024

The ascent of environmental, social, and governance (ESG) reporting has established itself as a global standard in financial markets, reflecting a paradigm shift toward corporate sustainability. Despite this, persistent concerns surround the quality...

  • Case Report
  • Open Access
15 Citations
7,562 Views
22 Pages

12 August 2022

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...

  • Article
  • Open Access
1 Citations
2,362 Views
17 Pages

27 May 2025

To analyze the extent of Sustainable Development Goal (SDG) reporting by all companies listed in the Bahrain Bourse, we investigated their levels of engagement with reporting their contributions to and progress towards achieving the SDGs. The analysi...

  • Article
  • Open Access
4 Citations
4,640 Views
21 Pages

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...

  • Article
  • Open Access
17 Citations
7,195 Views
18 Pages

Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector

  • Lodovico Gherardi,
  • Anna Maria Linsalata,
  • Enrico Deidda Gagliardo and
  • Rebecca Levy Orelli

21 January 2021

The present study aims at identifying accountability and reporting answers to the public sector challenges surrounding public value and sustainability. To that end, we take into account the Cohesion Policy Programmes, the EU major investment strategy...

  • Article
  • Open Access
22 Citations
3,738 Views
17 Pages

Development of Framework for Improved Sustainability in the Canadian Port Sector

  • Jennifer L. MacNeil,
  • Michelle Adams and
  • Tony R. Walker

29 October 2021

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...

  • Article
  • Open Access
21 Citations
6,749 Views
37 Pages

A Data-Driven Approach to Evaluation of Sustainability Reporting Practices in Extractive Industries

  • Cansu Perdeli Demirkan,
  • Nicole M. Smith,
  • H. Sebnem Duzgun and
  • Aurora Waclawski

4 August 2021

Sustainability reporting is one of the tools that contribute to incorporating sustainable development in the design of extractive operations (i.e., “Design for Sustainability”), and the demand for sustainability reports is increasing due to the incre...

  • Review
  • Open Access
2 Citations
6,588 Views
46 Pages

21 July 2025

Packaging waste is a major environmental issue, making the transition to sustainable solutions imperative. This article proposes the concept of Shared Producer Responsibility (SPR) as a key approach to advancing sustainable packaging in the fast-movi...

  • Article
  • Open Access
21 Citations
6,609 Views
17 Pages

International Trends and Practices on Sustainability Reporting in Higher Education Institutions

  • Walter Leal Filho,
  • Alfonso Coronado-Marín,
  • Amanda Lange Salvia,
  • Fernanda Frankenberger Silva,
  • Franziska Wolf,
  • Todd LeVasseur,
  • Maria J. Kirrane,
  • Federica Doni,
  • Arminda Paço and
  • Sara Moggi
  • + 3 authors

27 September 2022

Sustainability reports are regarded as important tools in offering information about the environmental, social, economic, and institutional performance of an institution, and in demonstrating a commitment to matters related to sustainable development...

  • Article
  • Open Access
2 Citations
3,036 Views
17 Pages

What Drives the Sustainability Reporting Intentions of Firms?

  • Charles Ofori-Owusu,
  • Godfred Matthew Yaw Owusu,
  • Cletus Agyenim-Boateng and
  • Edem Emerald Sabah Welbeck

13 June 2024

Global leaders have adopted sustainable development goals to address critical issues like climate change, biodiversity loss, and pollution from both human activities and firms. Over the years, there has been a demand for stricter regulations, account...

  • Article
  • Open Access
86 Citations
9,034 Views
13 Pages

7 September 2021

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...

  • Article
  • Open Access
1,527 Views
25 Pages

7 October 2025

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...

  • Article
  • Open Access
10 Citations
6,827 Views
30 Pages

20 March 2018

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...

  • Article
  • Open Access
47 Citations
6,475 Views
22 Pages

9 July 2020

A worldwide debate on the effectiveness of business reporting information has engaged organizations, policy makers, regulators, and members of the capital market. The documents through which organizations disclose their annual performance are being q...

  • Article
  • Open Access
38 Citations
8,982 Views
26 Pages

Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study

  • Gianluca Vitale,
  • Sebastiano Cupertino,
  • Loredana Rinaldi and
  • Angelo Riccaboni

26 February 2019

Several studies have focused mainly on the following approach to tackle sustainable development issues at the management level: single sustainability managerial tools adoption (e.g., sustainable balance scorecard) and the “overlap” proces...

  • Article
  • Open Access
153 Citations
11,596 Views
20 Pages

18 October 2019

Organizations can play a significant role in the advancement of Sustainable Development, and companies with Quality, Environmental, and Occupational Health and Safety (QEOHS)-certified management systems address the three Sustainability Dimensions (e...

  • Article
  • Open Access
28 Citations
9,568 Views
20 Pages

1 June 2022

Sustainability is a major contemporary issue that affects everyone. Many companies now produce an annual sustainability report, mainly intended for their stakeholders and the public, enumerating their goals and degrees of achievement regarding sustai...

  • Article
  • Open Access
21 Citations
7,370 Views
24 Pages

2 August 2023

This study proposes a framework to integrate sustainability within management systems standards and subsequently implement and disclose sustainable development (SD) goals and results. Moreover, it investigates the SD goals (SDGs) and results (SDRs) t...

  • Review
  • Open Access
81 Citations
20,581 Views
31 Pages

Climate Change Accounting and Reporting: A Systematic Literature Review

  • Carmela Gulluscio,
  • Pina Puntillo,
  • Valerio Luciani and
  • Donald Huisingh

7 July 2020

During the last few years, sustainability has become an increasingly important dimension for corporations. Many stakeholders expect companies to implement sustainability-oriented practices and report on these actions and their results. As a consequen...

  • Article
  • Open Access
11 Citations
4,145 Views
13 Pages

16 October 2022

A sustainability report is a means of conveying information related to the sustainable development goals that have been agreed by the nations of the world for the safety of humans and the environment. The existence of sustainability report is influen...

  • Article
  • Open Access
1 Citations
2,175 Views
20 Pages

Banks’ Sustainability Reporting in Brazil

  • Alexandre Pacheco and
  • Manuel Branco

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...

  • Article
  • Open Access
185 Citations
17,609 Views
20 Pages

Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study

  • Zeeshan Mahmood,
  • Rehana Kouser,
  • Waris Ali,
  • Zubair Ahmad and
  • Tahira Salman

16 January 2018

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...

  • Article
  • Open Access
2 Citations
864 Views
22 Pages

2 October 2025

The research in this paper aims to analyze the perception and degree of involvement of employees from a Romanian shipyard in the process of preparing sustainability reports, with a focus on the integration of ESG criteria into organizational performa...

  • Article
  • Open Access
25 Citations
4,612 Views
14 Pages

9 January 2018

The role of public-sector organizations (PSOs) in promoting the agenda of sustainability accounting and accountability is not often adequately considered. In the public sector realm, local governments are close to their communities and thus have a pa...

  • Article
  • Open Access
4 Citations
3,731 Views
15 Pages

Impact of Corporate Governance on Firms’ Sustainability Performance: Case Study of BIST 50 Index Companies

  • Serhii Lehenchuk,
  • Iryna Zhyhlei,
  • Olena Ivashko,
  • Ihor Chulipa and
  • Bogdan Wit

13 November 2024

Purpose: the purpose of this study is to investigate whether corporate governance mechanisms and attributes influence the sustainability performance of companies included in the BIST 50 Index. Results and contributions: Regression analysis showed tha...

  • Review
  • Open Access
22 Citations
8,386 Views
15 Pages

Sustainability Accounting Studies: A Metasynthesis

  • Miseldra Gil-Marín,
  • Alejandro Vega-Muñoz,
  • Nicolás Contreras-Barraza,
  • Guido Salazar-Sepúlveda,
  • Sandra Vera-Ruiz and
  • Analia Verónica Losada

3 August 2022

This review article seeks to discuss the sustainability accounting concept by examining previously conducted studies on this topic in order to understand its thematic progress in the academic literature. This study is a metasynthesis, where, in the i...

  • Article
  • Open Access
48 Citations
7,379 Views
25 Pages

11 June 2019

The Copernicus Declaration of 1994, which was understood as a commitment to sustainable development (SD) by top management in higher education, was signed by many universities. This signature worked as an important driver for these institutions to pu...

  • Article
  • Open Access
21 Citations
8,054 Views
19 Pages

26 September 2021

Achieving sustainability is becoming a primary agenda for many societies throughout the world. However, we are currently witnessing a surprising stagnation in progress toward this goal. Neoliberal values of individualism, privatization and competitiv...

  • Article
  • Open Access
6 Citations
4,419 Views
20 Pages

22 May 2023

Globally, a growing number of stakeholders recognise that sustainability determines success on multiple levels. Therefore, asset managers in developing and emerging countries increasingly focus on sustainable investment opportunities. While instituti...

  • Article
  • Open Access
8 Citations
3,536 Views
16 Pages

20 October 2022

The international maritime sector plays an important part in contributing to the global sustainable economy and plays a significant role in achieving sustainable development goals. A variety of regulations and standards power the sustainability manag...

  • Article
  • Open Access
12 Citations
4,550 Views
18 Pages

21 February 2019

Higher education institutions, such as universities, formulate strategies and undertake initiatives to support sustainable development (SD). Scholars draw up and examine sustainability reports as the main institutional documents to assess and communi...

  • Article
  • Open Access
59 Citations
9,617 Views
17 Pages

Through the Blurry Looking Glass—SDGs in the GRI Reports

  • Áron Szennay,
  • Cecília Szigeti,
  • Norbert Kovács and
  • Dániel Róbert Szabó

“Transforming our world: the 2030 Agenda for Sustainable Development” was agreed upon in 2015 by the global community and proposes 17 Sustainable Development Goals (SDG) for the period between 2015 and 2030. Since the greater integration...

  • Article
  • Open Access
17 Citations
3,506 Views
23 Pages

The paper is a country-specific study that explores the potential points of connection between the sustainable territorial development goals and managerial tools in the context of local authorities. In particular, the purpose of this research is to p...

  • Article
  • Open Access
138 Citations
18,372 Views
19 Pages

21 January 2014

This article analyses the ways in which major, multinational mining companies operating within Australia understand sustainable development and articulate their “social licence to operate”. The article contributes a novel perspective to ongoing discu...

  • Article
  • Open Access
13 Citations
3,891 Views
12 Pages

The Stakeholders’ Role in the Corporate Strategy Creation for the Sustainable Development of Russian Industrial Enterprises

  • Yuliya Y. Medvedeva,
  • Roman S. Luchaninov,
  • Natalia V. Poluyanova,
  • Svetlana V. Semenova and
  • Ekaterina A. Alekseeva

The purpose of this study is to determine the interests of stakeholders and their influence on the strategic guidelines for the sustainable development of industrial enterprises in the Russian fuel and energy complex. Environmental safety is one of t...

  • Article
  • Open Access
23 Citations
4,920 Views
21 Pages

4 September 2020

Strategic Plans (SPs) and Sustainability Reports (SRs) represent institutional communication tools implemented by universities to demonstrate their adoption of sustainability and sustainable development goals (SDGs of Agenda 2030) as drivers in their...

  • Article
  • Open Access
5 Citations
2,248 Views
17 Pages

25 August 2023

For some years, energy companies (ECs) have been increasingly pressured to address a broader set of social and environmental responsibilities that respond adequately to citizens’ expectations, local and international regulatory frameworks, and...

  • Article
  • Open Access
25 Citations
4,975 Views
16 Pages

Non-Financial Information Disclosures and Environmental Protection—Evidence from Romania and Greece

  • Alin Artene,
  • Ovidiu-Constantin Bunget,
  • Alin-Constantin Dumitrescu,
  • Aura-Emanuela Domil and
  • Oana Bogdan

28 July 2020

Currently, sustainability and sustainable development are issues that concern society due to the high degree of pollution and the measures taken that, in many cases, do not prove their efficiency. Economic entities are aware that their involvement in...

  • Article
  • Open Access
7 Citations
8,972 Views
23 Pages

3 February 2023

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...

  • Proceeding Paper
  • Open Access
3 Citations
2,772 Views
5 Pages

Sensitivity of Greek Organisations in Sustainability Issues

  • Alexandros Chrissos-Anestis,
  • Charisios Achillas,
  • Dimitrios Folinas,
  • Dimitrios Aidonis and
  • Michael Chrissos Anestis

Recently, the world has been faced with a variety of environmental, social, and economic problems. The effects of climate change and the lack of resources are constantly intensifying, while at the same time the impact of industrial production has bec...

  • Article
  • Open Access
14 Citations
4,196 Views
34 Pages

2 April 2022

Risk management is critical for corporate finance management systems, in addition to corporate social responsibility (CSR) and sustainable development (SD) programs. Stakeholders need risk information to make informed judgments as to their involvemen...

  • Article
  • Open Access
12 Citations
4,892 Views
19 Pages

20 February 2021

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...

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