Purpose Sustainability development goals (SDGs) cannot be achieved without a concerted
effort from businesses and other organisations, being the corporate level is one of the keys …

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

This study aimed to analyze the board of directors' commitment to the Sustainable
Development Goals (SDGs) by looking at the influence of the characteristics and activities of …

Purpose This paper aims to examine the relationship between a diverse set of corporate
governance (CG) mechanisms and corporate sustainability disclosure (CSD) in Southeast …

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 …

Adopting agency and stakeholders theories, this study aims to investigate the relationship
between corporate governance attributes (board size, board independence, female …

Abstract The 2030 United Nations (UN) Agenda for Sustainable Development has posed
unprecedented challenges to businesses to integrate Sustainable Development Goals …

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

Purpose The study examines the association between board gender diversity and
Sustainable Development Goal (SDG) disclosure from an international and longitudinal …

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 …