The future limitation of certain types of minerals due to reduced availability and
monopolization of their production requires international legal principles to forecast and …

Research on non-financial reporting (NFR) practices has grown considerably over the last
decade, interweaving with several other fields of study, including business ethics, financial …

Purpose Non-financial reporting (NFR) is viewed as a major step towards organisational
transparency and accountability. While the number of non-financial reports published every …

Plastic pollution is a pervasive and escalating global environmental problem, named among
the most serious environmental issues globally, after climate change. A large percentage of …

To promote their public image, a growing number of companies have adopted corporate
social responsibility (CSR) projects that benefit various social interests. As such, it is …

As public concern over greenwashing has grown in the last two decades, academic
research has increased correspondingly, and there is now a substantial body of research …

This study empirically examines the relationship between wide-ranging board diversity and
the quality of corporate social responsibility (CSR) disclosure variables in Malaysia. We …

A growing commitment from companies to implement circular economy (CE) strategies
demands the development of guidelines for consistent related external communication. The …

This research aims to contribute to the scientific debate about the lack of interlinkages
between mandatory non‐financial reporting and sustainable business models. For our …

The purpose of this study is to investigate the factors that impact (1) Global Reporting
Initiative-based sustainability reporting,(2) the adoption of assurance statements in …