Research in sustainability measurement has been growing at a very high pace over the past
years, and it has explored a variety of issues, from sustainability disclosure to measurement …

While there is extensive knowledge on management control systems (MCS) and a large
body of literature focusing on sustainability reporting (SR), studies investigating the interplay …

Environmental, social and governance (ESG) issues are driving corporate strategy and
performance. However, does this mean more ESG reporting is being done? If so, is the …

While a growing number of firms are being evaluated on environment, social and
governance (ESG) criteria by sustainability rating agencies (SRAs), comparatively little is …

The study investigates the extent, progress and level of improvement over time of
Sustainable Development Goals (SDGs) reporting by companies worldwide. It also …

Purpose This study explores the quality of sustainability reporting (QSR) and the impact of
regulatory guidelines, social performance and a standardised reporting framework (using …

This study investigates the worldwide impact of sustainability reporting on firms' performance
across seven different sectors. Using data culled from 3,000 firms in 80 different countries for …

The purpose of this study is to examine the relationship between voluntary sustainability
reporting and firm value, as measured by Tobin's q. We test three main hypotheses …

Materiality is the driver through which companies can select issues to be included in
nonfinancial reports favouring the expectations of all stakeholders. The aim of this research …

This study aims to examine the impact of boardroom gender diversity, Malaysian Code on
Corporate Governance (MCCG, 2012), and firms' specific characteristics such as age, size …