Research on non-financial reporting (NFR) practices has grown considerably over the last
decade, interweaving with several other fields of study, including business ethics, financial …

The objective of this research is to investigate the effects of firms' ESG (Environmental,
Social and Governance) disclosures on firm performance, moderated by firm competitive …

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

Sustainability reporting has been widely acknowledged as a crucial corporate sustainability
practice and recently received increasing attention from regulators, standard‐setters …

The European sustainable finance taxonomy requires financial and nonfinancial companies
to provide investors with information about the environmental performance of their assets …

Purpose Reacting to the calls in the contemporary literature to further examine the
relationship between board attributes and firms' decisions to obtain corporate social …

This present study aims to investigate the quality and scope of environmental disclosure
(ED) in environmentally sensitive manufactures. It also analyzes the effect of media …

The oil and gas sector is under pressure because of its impact on sustainability. Company's
stakeholders are aware of the ethical behavior of those firms related to hazardous activities …

Purpose This paper aims to investigate the relationship between sustainability reporting and
firm value, and subsequently, ascertains the moderating effect of assurance and the type of …

Purpose The study aims to identify the impact of board characteristics (BC) on a firm's
environmental performance, and provides future research directions in the area of BC …