This study highlights the main concerns regarding firms' carbon accounting and
decarbonization practices. Under institutional, legitimacy and stakeholder theories, this …

Carbon disclosure research has sparked a growing interest due to climate change
phenomenon and the impact thereof on the global market in recent years. Despite this trend …

Purpose This paper aims to investigate the supply and demand side of sustainability
assurance in Bangladesh. Design/methodology/approach Drawing on signalling theory, a …

Purpose This paper attempts to review the corporate voluntary disclosure (CVD) from the
theoretical perspective as well as propose a conceptual framework. Design/methodology …

Purpose This study aims to provide a thorough knowledge of the context and degree of
corporate social responsibility (CSR) reporting in the annual reports of Islamic and …

Purpose The study aims to identify, summarize and synthesize the theories used in
corporate financial reporting (CFR) and propose a conceptual framework based on those …

The sustainable development goals (SDGs) are intended for different organisations around
the world to guide their actions towards the benefit of society and the sustainability of the …

PENTINGKAH DIREKSI ASING BAGI LAPORAN KEBERLANJUTAN? Page 1 209 Abstrak –
Pentingkah Direksi Asing bagi Laporan Keberlanjutan? Tujuan Utama – Penelitian ini bertujuan …

This paper attempts to provide an intellectual structure to fragmented literature on the
topic'sustainability reporting'by organisations using bibliometric analysis and attempts to …

Carbon disclosure research has sparked a growing interest due to climate change
phenomenon and the impact thereof on the global market in recent years. Despite this trend …