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 …

Integrated reporting (IR) represents an innovative approach to business reporting especially
by Public Interest Entities (PIEs). In addition to financial capital, the integrated report …

In recent years, greater attention has been paid to sustainability issues. Companies have
received increasing pressure from stakeholders to adopt sustainable behavior and provide …

The purpose of this research is to investigate the impact of audit committee characteristics
on environmental, social and governance (ESG) performance for European listed …

Businesses are increasingly expected to disclose their progress towards sustainable
development via engagement with the United Nations Sustainable Development Goals …

In the past decade, digitalisation has gained the attention of both professionals and
academics. Investors are increasingly taking into account information on firm digitalisation in …

By utilizing the Fixed effect and GMM estimators for a sample of 57 Islamic banks and 102
conventional banks from 10 countries for the period 2002–2018, we examine the effect of …

Purpose Different from the previous organizational citizenship behavior (OCB) literature, this
study aims to propose an OCB-O (organizational citizenship behavior toward organizations) …

This study investigates the determinant of the bank risk governance structure. Using bank-
level panel data of 104 commercial banks in 10 ASEAN countries between 2002–2019, we …

Going beyond the mere presence of the audit committee financial experts (ACFEs) within the
audit committee, we examine whether the educational profile, gender, and professional …