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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
“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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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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