This paper examines ESG rating analysts' views from Sustainalytics in order to highlight the
main ESG features discussed across 11 sectors. We perform a topic modeling and a …

The relationship between non-financial reporting quality (NFRQ) and various company-level
factors has been studied extensively, considering the mandatory requirements applicable …

The growing relevance of sustainability reporting (SR) has dramatically surged advocacy
and interest among both academicians and practitioners. However, few studies have …

Sustainable development has emerged as a crucial factor enhancing the competitiveness of
small and medium enterprises (SMEs) in light of societal expectations and government …

This study delves into the interconnection between financial accounting indicators and the
energy expenditures of the top 100 Chinese enterprises from 2015 to 2021, utilizing the …

A shared-use semiconductor research infrastructure can be studied as a local innovation
ecosystem consisting of the infrastructure operating company and the user companies. The …

The objective of this study is to present an overview of sustainability reporting in the financial
industry between 2016 and 2024, carrying out a systematic review of the literature on the …

This study aims to provide a comprehensive overview of the scholarly work and discussion
on greenwashing in sustainability reporting (GiSR) and tease out dominant themes that …

Sustainability reporting has become increasingly common as companies respond to
stakeholders' expectations, pressures, and criticisms demanding better information about …

Purpose: The purpose of this article is to analyze various sustainability reporting standards
and to systematize knowledge about various reporting techniques and tools, indicating …