More and more companies worldwide are appointing a chief sustainability officer (CSO) to
anchor the topic of sustainability at the top management level. This study examines how a …

Purpose Sustainability reporting has been widely adopted by firms worldwide given the
need of stakeholders for more transparency on environmental, social and governance (ESG) …

The increasing demand of stakeholders for information on sustainability, the effects of the
recent financial crisis and the role of the financial sector in sustainable development have …

We investigate the determinants of corporate sustainability reporting decision. We use a
logistic regression model to analyse data collected from a sample of 138 firms listed on the …

This article examines corporate sustainability reports, the standards they use, and their
connection to performance on the sustainable development goals (SDGs) from firms in the …

Municipalities around the globe are increasingly adopting and integrating sustainability
goals into their service functions. As with many public programs, local sustainability …

Purpose Following the introduction of the revised Malaysian Code on Corporate
Governance in 2012 (MCCG 2012), this study aims to investigate the influence of corporate …

This study investigates the worldwide impact of sustainability reporting on firms' performance
across seven different sectors. Using data culled from 3,000 firms in 80 different countries for …

Sustainability reporting allows companies to reflect their impact on a range of sustainability
issues and to raise the level of transparency required by all stakeholders. Environmental …

As sustainability reporting has increased, countries worldwide have launched reforms to
enhance the quality of sustainability reporting. These actions have come in response to …