The disclosure quality of Integrated Reporting (IR) and Sustainability Reporting (SR) is
considered a relevant research topic because high‐quality disclosure is associated with a …

This study aimed to find out how the development of sustainability reporting is seen from the
theoretical and practical perspectives and how the solutions are solved. This study used a …

Environmental, social, and governance (ESG) pillars help determine the business
organizations' sustainable business practices. Considering the same, this research …

Purpose This study aims to investigate the influence of board characteristics on
sustainability reporting among listed firms in East Africa. Design/methodology/approach The …

Corporate sustainability is considered a fundamental paradigm and solution in creating a
prosperous future for organizations. However, social sustainability issues and pandemic …

The swift development of integrated reporting as a genre within corporate reporting and the
rapid spread of organizations adopting the International Integrated Reporting Council's …

This study aimed to investigate the impact of Board of Directors and Sharia Supervisory
Board (SSB) characteristics on sustainability reporting in global Islamic banks. A sample of …

Purpose In the last few years, the European context has been characterised by a high
degree of attention paid by policymakers, practitioners and academics to the effects related …

Purpose The purpose of this study is to examine the association between audit committee
effectiveness (ACE), internal audit function (IAF) and sustainability reporting practices …

The mediating role of carbon emissions in the relationship between the board attributes and
ESG performance: European evidence | Emerald Insight Books and journals Case studies …