Sustainability reporting is the new language of business communication with its
stakeholders under the frameworks like GRI, TCFD, and CDP. Non-financial performances …

Purpose The purpose of this research is to ascertain the impact of audit committee (AC)
activism and independence on the quality and quantity of environmental, social and …

This research aims to examine environmental performance disclosure, social performance
disclosure, governance performance disclosure, and political linkages in increasing firm …

Sustainability policies are needed to promote sustainability reporting and actions in
companies, including small-and-medium-enterprises (SMEs). The purpose of this study is to …

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 Focusing on the Agri-Food and Beverage sector, the paper investigates the direct
effect of worldwide mandatory non-financial disclosure on several financial dimensions as …

The objective of this study was to showcase the influence of Business Intelligence (BI) tools,
such as Online Analytical Processing (OLAP), Extract, Transform, Load (ETL) processes …

Purpose This study aims at examining the contentions of the agency theory by exploring the
direct relationship between environmental, social and governance (ESG) disclosure score …

The processing and transformation of natural resources into completed and semi-finished
products is the primary function of industry in each nation's economy. There is no denying …

Purpose: The stride of Sustainability has led to a new form of reporting called Sustainability
Reporting. This form of reporting is being widely accepted and has recently surged amongst …