Based on a survey and content analysis of 462 peer‐reviewed academic articles over the
period 1990–2014, this article reviews theories related to the external drivers of corporate …

Much has been written about “why” companies are involved in sustainability issues.
However, relatively little research has addressed the integrative “how” question, particularly …

In this study, we examine whether carbon risk matters in acquisitions. Using a firm's carbon
emissions to proxy for carbon risk, we examine whether an acquirer's level of carbon …

Purpose This study explores the quality of sustainability reporting (QSR) and the impact of
regulatory guidelines, social performance and a standardised reporting framework (using …

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

The aim of this paper is to identify and gain insights into small and medium‐sized
enterprises'(SMEs) rationales (why) for engaging in sustainable social and environmental …

Purpose Motivated by the new European Union Directive 2014/95 on non-financial and
diversity information, this paper aims to develop a future research agenda to conduct …

This article examines the effects of various internal (board independence, gender diversity,
and specialized sustainability committee) and external (analysts' coverage and institutional …

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 study offers an opportunity to understand how country-and industry-specific effects may
affect the decision to assure sustainability reports by identifying institutional pressures …