Analysis of double materiality in early adopters. Are companies walking the talk? | Emerald
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As a result of recurring natural disasters caused by climate change, firms are under
enormous pressure to reconsider their environmental footprints. However, whether or not …

Purpose This study aims to explore the relationship between sustainability reporting and the
financial performance of companies listed on the Saudi Stock Exchange as one of the …

The research's objective was to develop a thorough model of the viability of SMEs in the V4
countries based on predetermined variables. The following factors were defined: human …

Purpose The materiality principle is one of the top trends in sustainability reporting globally.
Stakeholders have focused on the principle of materiality because of its vital importance in …

Motivated by growing stakeholder demands for environmental, social and governance
(ESG) disclosures and enhanced information transparency, this study investigates the …

This study investigated the impact of sustainability reporting on financial performance, with a
focus on companies in the Turkish food, beverage and tobacco and textile, wearing apparel …

In recent years, businesses have faced growing pressures from stakeholders, including
investors, customers, and regulators, to adopt sustainable practices. These pressures stem …

Purpose This research investigates the influence of corporate–NGO collaborations on
corporate social responsibility (CSR) disclosure measured in three different ways (ie extent …

This paper aims to assess whether the financial performance of companies that publish
sustainability reports (SRs) differs from the financial performance of companies that do not …