Purpose The purpose of the study is to investigate the factors that influence the adoption of
new sustainability reporting (SDG) and external assurance (EXTA) practices. This study also …

This study investigates the worldwide impact of sustainability reporting on firms' performance
across seven different sectors. Using data culled from 3,000 firms in 80 different countries for …

Given the increasing concern for the global environmental issues and the relating need for
preservation of the ecosystem, sustainability reporting has become more and more …

Purpose This paper aims to examine the association between sustainable development
goals (SDGs) at the micro level and firms' inclination to sustainability reporting and …

This article attempts to bring quantitative evidence of a firm's sustainability reporting in terms
of non-financial voluntary disclosures. The disclosures are made available through the …

Stakeholders' demand for companies to provide social, economic and environmental reports
is increasingly becoming a fundamental requirement for companies. This paper investigates …

Purpose This study aims to examine the association between corporate governance and
sustainability reporting quality of listed firms in Nigeria. Design/methodology/approach The …

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

The purpose of the study is to investigate the nature and extent of sustainability reporting
practices of top 100 National Stock Exchange (NSE) listed companies in India. Further, this …

This thesis aims at investigating the moderating role of country's sustainability reporting law
on the relationship between the level of sustainability reporting and firm performance. To …