Environmental sustainability has gained significant importance for organizations,
highlighting the crucial role of business leaders in addressing environmental degradation …

Voluntary nature of sustainability disclosures in most of the countries shifts focus of
academicians towards discretion of top executives as a major determining force for firms to …

The study's purpose examines chief executive officer (CEO) characteristics, sustainability
reporting format, and environmental disclosure of listed firms in India. Eight hundred firm …

Purpose This study aims to use the gender socialization theory, critical mass theory and
legitimacy theory to examine the female gender and environmental disclosure of family and …

This study examines whether mandatory CSR expenditure has the same effect on firm
performance after years of implementation. The data set consists of 80 firms with 640 firm …

Purpose There is a current agitation by community leaders, global leaders and society on
the morality aspect of corporate social responsibility (CSR) activities of firms. The change in …

Stakeholders have raised concerns about how business operations affect the environment.
Firms have responded through integrated reporting (financial and non-financial), which …

Purpose This study examines the effect of gender board characteristics on the choice of
sustainability report format in India. A sustainability report covers the environmental and …

This study analyzed the current practice of Malaysian agricultural companies in disclosing
their biological assets by examining the effect of chief executive officer (CEO), chief financial …

The purpose of the study is to examine whether mandatory CSR reporting affects the
disability employment of listed firms and whether a family (non) management firm's …