Purpose The purpose of this paper is to provide a systematic and comprehensive review of
the existing literature on the determinants of firms reporting practices. Design/methodology …

Sustainability reporting has been widely acknowledged as a crucial corporate sustainability
practice and recently received increasing attention from regulators, standard‐setters …

Departing from previous studies, which have mostly focused on Western countries, our work
investigates the determinants of the corporate environment, social and governance (ESG) …

Factors influencing corporate sustainability disclosure practices: empirical evidence from Indian
National Stock Exchange | Emerald Insight Books and journals Case studies Expert Briefings …

Purpose Businesses nowadays face unprecedented pressures from stakeholder groups to
become more transparent by issuing comprehensive reports describing their environmental …

Impact of corporate governance on corporate social responsibility disclosure of the UAE listed
banks | Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish …

The aim of this paper is to investigate the impact of board cultural diversity (BCDIV) and
board structure policy (BSP) on environmental, social, and governance (ESG) disclosure …

Purpose The purpose of this paper is to investigate the relationship between ESG disclosure
and banks performance and to discuss how banks are committed to the implementation of …

Does GRI compliance moderate the impact of sustainability disclosure on firm value? |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

Purpose This study aims to examine the key determinants of corporate social responsibility
(CSR) disclosure of all listed banks that operate their function in an emerging market …