Assessing the implementation of sustainable development goals: does integrated reporting matter?

S Hamad, FW Lai, MK Shad, SFA Khatib… - … Management and Policy …, 2023 - emerald.com
Purpose This study aims to investigate the performance of Sustainable Development Goals
(SDGs) of public listed companies (PLCs) in Malaysia through their SDGs disclosure. In …

Revealing the corporate contribution to sustainable development goals through integrated reporting: a worldwide perspective

G Nicolò, G Zanellato, A Tiron-Tudor… - Social Responsibility …, 2022 - emerald.com
Purpose This study aims to contribute to the existing literature by presenting new knowledge
about sustainable development goals'(SDGs) reporting practices through integrated …

Sustainable development goals (SDG) reporting: an analysis of disclosure

OA Erin, OA Bamigboye, B Oyewo - Journal of Accounting in …, 2022 - emerald.com
Purpose The global agenda of sustainable development goals (SDGs) has posed a major
challenge to corporate organizations by addressing sustainability issues within their …

The Sustainable Development Goals (SDGs): a rising tide lifts all boats? Global reporting implications in a post SDGs world

A Elalfy, O Weber, S Geobey - Journal of Applied Accounting …, 2021 - emerald.com
Purpose We investigate the integration of the United Nation's Sustainable Development
Goals (SDGs) into the Global Reporting Initiative (GRI)–based reporting thus exploring the …

Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting

F Rosati, LGD Faria - Corporate Social Responsibility and …, 2019 - Wiley Online Library
Business can play a critical role in the achievement of the Sustainable Development Goals
(SDGs). Contextually, business reporting on the SDGs can support organizations in …

Firms' characteristics, corporate governance, and the adoption of sustainability reporting: evidence from Gulf Cooperation Council countries

AA Al-Qudah, A Houcine - Journal of Financial Reporting and …, 2024 - emerald.com
Purpose The purpose of the study is to investigate the factors that influence the adoption of
new sustainability reporting (SDG) and external assurance (EXTA) practices. This study also …

Evaluation and analysis of SDG reporting: evidence from Africa

OA Erin, OA Bamigboye - Journal of Accounting & Organizational …, 2022 - emerald.com
Purpose The 2030 Agenda and the sustainable development goals (SDG) have gained
considerable attention in research and public debate. This calls for accounting research on …

Determinants of GRI-based sustainability reporting: evidence from an emerging economy

N Orazalin, M Mahmood - Journal of Accounting in Emerging …, 2020 - emerald.com
Purpose The purpose of this paper is to investigate the extent and determinants of
sustainability performance disclosures reported by publicly traded companies in Kazakhstan …

Impact of corporate sustainability reporting on firm performance: an empirical examination in Asia

N Laskar - Journal of Asia Business Studies, 2018 - emerald.com
Purpose The purpose of this paper is to analyse the impact of corporate sustainability
reporting on firm performance in four Asian countries–Japan, South Korea, Indonesia and …

Sustainability reporting and firms' economic performance: Evidence from Asia and Africa

A Girón, A Kazemikhasragh, AF Cicchiello… - Journal of the Knowledge …, 2021 - Springer
Given the increasing concern for the global environmental issues and the relating need for
preservation of the ecosystem, sustainability reporting has become more and more …