Purpose This paper aims to reflect on the future of sustainability reporting standards by
examining the current practical initiatives and the Global Reporting Initiative's (GRI) position …

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

Purpose A sustainability reporting framework must demonstrate that resources are fairly
bought and used to support diverse life on earth within habitable ranges. The purpose of this …

The study empirically investigates the relationship between corporate governance and the
triple bottom line sustainability performance through the lens of agency theory and …

Drawing on the agency theory perspective and following the recent calls to contemplate
multiple dimensions of diversity simultaneously, this study intends to empirically investigate …

This study aims to investigate the effect of good corporate governance (GCG) on corporate
sustainability performance (CSP) using the Triple Bottom Line (TBL) approach in a two-tier …

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

Sustainability reporting has become a common practice and is generally considered to be
positive. Yet, a growing body of scholarly literature has criticized the transparency and …

This article presents, an analysis of the opinions of assurance providers regarding the
quality and the limitations of sustainability reports and their recommendations to improve …

In summary, the study on sustainable development in the late 20th century aimed to balance
economic, social, and environmental factors in open-pit mining. The study found that while …