Abstract The Sustainable Development Goals (SDGs) agreed by Heads of Government in
2015 represent a major multilateral effort to shift the world towards more sustainable and …

Current global economic activities are increasingly being perceived as unsustainable.
Despite the high number of publications, sustainability science remains highly dispersed …

Integrated Reporting (IR) represents the most recent evolution of the corporate reporting
movement. Despite the proposed benefits to stakeholders and the number of contributes …

Purpose The purpose of this paper is to investigate the extent and determinants of
sustainability performance disclosures reported by publicly traded companies in Kazakhstan …

Circular economy (CE) continues to become an increasingly important topic within
disclosure frameworks and taxonomies for sustainable finance, however, early evidence …

Abstract Institutions in the United States are undergoing modifications that present direct
challenges for the environment and society and may result in institutional uncertainty and …

The issues of sustainable development and green practices have received increased
attention in recent decades. More and more companies are moving towards a strategic …

In response to the growing information needs of stakeholders, the Integrated Report (IR) has
been proposed to enhance overall transparency by merging traditional reporting and …

Financial institutions' roles in sustainable development have been a hot topic in the
literature. Nonetheless, related studies are still emerging and are rare for emerging markets …

A growing body of literature argues that management control is essential in supporting an
organization to become more sustainable. Nevertheless, skepticism has been raised about …