Shifting perspectives: unveiling the dual nature of sustainability materiality in integrated reports

N Setia, S Abhayawansa, M Joshi… - Meditari Accountancy …, 2024 - emerald.com
Purpose Integrated reporting enhances the meaningfulness of non-financial information, but
whether this enhancement is progressive or regressive from a sustainability perspective is …

Corporate board, assurance and sustainability reporting practices: a focus on selected African countries

OA Erin, B Ackers - Journal of Accounting & Organizational Change, 2024 - emerald.com
Purpose In recent times, stakeholders have called on corporate organizations especially
those charged with governance to embrace full disclosure on non-financial issues …

Uncovering the priorities of scientific research on sustainable development goals: A case study in Ethiopia

A Kassahun, SM Yimam, YS Muanenda… - Sustainable …, 2024 - Wiley Online Library
Abstract The United Nations has defined 17 SDGs aimed at addressing fundamental human
needs. While the SDGs are relevant to all countries and communities worldwide, they hold …

Who's in and who's out? Reading stakeholders and priority issues from sustainability reports in Turkey

S Hoştut, SD van het Hof, H Aydoğan… - Humanities and Social …, 2023 - nature.com
This research aims to discover trends regarding stakeholders in sustainability reports. It
questions the patterns or trends in addressing stakeholders, based on the assumption that …

Do board attributes influence environmental sustainability disclosure in manufacturing firms? Evidence from sub‐Saharan Africa

N Zhu, A Osei, AO Agyemang - Corporate Social Responsibility and … - Wiley Online Library
The study builds and extends on the literature on the environment, corporate governance,
and sustainability by examining how board attributes impact environmental sustainability …

A bibliometric review of sustainability and firm performance

HG Marchan - Multidisciplinary Reviews, 2024 - malque.pub
What is the past, present and future trajectories of sustainability and firm performance? The
study identified seminal works, current and future trends relevant to sustainability and firm …