Since the end of the 1990s, sustainability reporting has become an increasingly relevant
topic in business and academia. However, literature is still limited in quantity and no major …

For four decades, reporting on corporate responsibility by businesses has been the subject
of empirical research. In the 1970s and 1980s, studies mostly originated from Anglo‐Saxon …

Digital transformation, board characteristics, and environmental performance are
increasingly important in the field of corporate sustainability. However, despite the growing …

Purpose The purpose of this paper is to explore the state of S&P 500 companies'
transparency by analyzing their Bloomberg ESG (Environmental-Social-Governance) …

The purpose of this study is to investigate the factors that impact (1) Global Reporting
Initiative-based sustainability reporting,(2) the adoption of assurance statements in …

This study aims to examine the impact of boardroom gender diversity, Malaysian Code on
Corporate Governance (MCCG, 2012), and firms' specific characteristics such as age, size …

This study investigates the implementation of environmental management accounting in
translating environmental management strategy into organizational performance. Further …

Purpose This study aims to examine the relationship between sustainability reporting and
bank performance after financial crisis in developed and developing countries …

Purpose The aim of this paper is to provide an account of the period prior to the creation of
the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of …

This article investigates the role of accounting disciplines in assessing and fostering
corporate social performance (CSP) of business organisations to meet the UN Agenda …