This article aims to determine a comprehensive resume of environmental reporting (ER) in
the public sector recognizing its role in achieving the environmental sustainable …

Abstract The Sustainable Development Goals (SDGs) represent a set of ambitious and
interconnected goals adopted by the United Nations to address the most urgent global …

This work aims to enhance the understanding of Local Governments (LGs)'sustainability
disclosure (SD) practices through their official websites. The ultimate goal of this study is to …

This study investigates to what extent certain mayor's personal traits affect the level of
intellectual capital disclosure (ICD) provided by local governments (LGs). To this end, a …

This paper explores the extent to which Italian Benefit Corporations which have achieved B‐
Corp Certification disclose Corporate Social Responsibility (CSR) practices through their …

Purpose Local governments (LGs) play a crucial role as policymakers and catalysts for
change at the local level, making them well-positioned to connect the United Nations' 2030 …

A growing number of multinational companies (MNCs) report on their progress toward
contributing to the Sustainable Development Goals (SDGs) in their annual reports, yet the …

This paper explores the sustainability reporting practices of listed small‐and medium‐sized
enterprises (SMEs) in the context of the Corporate Sustainability Reporting Directive …

This study assesses the role of culture in achieving the sustainable development goals
(SDGs) in the Spanish public sector, focusing on the influence of local government cultural …

Objetivo: No caminho da sustentabilidade, os municípios ocupam uma posição privilegiada
para influenciar a mudança de mentalidades, dada a sua proximidade com as …