This paper investigates how Austrian and German municipal utilities (MUs) manage and
control their sustainable value to contribute to achieving the United Nations Sustainable …

In response to the need to deepen research on the impact of corporate ESG (environmental,
social, and governance) pillars on the financial performance (FP) of banks, this study …

The study examines the determinants and consequences of firm-level Sustainable
Development Goals (SDG) disclosure using a sample of 6941 firm-year observations from …

Since the 2030 Agenda was released in 2015, private companies have been called to play
an active role in delivering the SDGs. Understanding their progress is therefore critical. This …

Abstract Companies integrate Sustainable Development Goals (SDGs) in their sustainability
reports for various reasons. This paper examines whether and how imitation and competitive …

This study provides a comprehensive systematic review of the sustainability reporting
research focused on Africa. Using a systematic literature review approach, we synthesized …

One of the most important dimensions of cooperative systems, which have existed in Iran
since 1974, is cooperative rural production enterprises. In this study, the performance of …

Despite the increasing adoption of Sustainable Development Goals (SDGs) by
organizations since 2015, the literature on SDG disclosure is nascent and no significant …

With a global urgency to decrease greenhouse gas emissions, there has been an increasing
demand for electric vehicles on the roads to replace vehicles that use internal combustion …

Industry is accountable for over one quarter of EU final energy consumption and one fifth of
carbon emissions. To meet EU targets towards carbon neutrality, efforts need to take place …