The purpose of this study is to investigate the country-level drivers of sustainability reporting
level (quantity) in the public sector using spillover theory. The results proved that the sector …

The objective of this article is to investigate the mediating role of the private sector between
sustainable stock markets (ie, the existence of a sustainability index) and the sustainability …

In the last few years, many policymakers started implementing stricter rules about
sustainability reporting in their jurisdictions. However, this process has been characterized …

The objective of this study is to investigate whether governance quality is associated with the
sustainability reporting tendency of public sector organizations. For this purpose, we have …

This article explores the role of sustainability reporting and governance in achieving national
sustainable development goals. Sustainable development goals focus on economic …

This thesis aims at investigating the moderating role of country's sustainability reporting law
on the relationship between the level of sustainability reporting and firm performance. To …

Purpose The aim of this paper is to examine the effects of the European Non-financial
Reporting Directive (2014/95/EU) on firms' sustainability reporting practices, especially …

Purpose This study aims to provide a convincing argument behind the mixed findings on the
association between sustainability reporting and firm performance by investigating the …

Purpose This paper aims to contribute to research on public sector sustainability reporting,
by focussing on the sustainability reporting of EU institutions and agencies. It seeks to …

In recent years sustainability reporting has grown in importance, considered by some almost
as mainstream reporting in the private sector. The same cannot be contended for the public …