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

This study analyzes the literature on environmental, social, and governance (ESG)
disclosure by applying a bibliometric analysis of documents published in the Scopus …

Fifty percent of emissions must be cut by 2030 and net zero emissions by 2050 to keep
global warming below 1.5° C. Transport is a major component of tourism's contribution to …

The primary objective of business growth is to attain long-term corporate expansion and
optimise shareholder value. Additional research is required to investigate the impact of ESG …

Penelitian ini menyelidiki peran penting kewirausahaan sosial dalam mencapai Tujuan
Pembangunan Berkelanjutan (Sustainable Development Goals/SDGs) di Indonesia. Karena …

This comprehensive review delves into the pivotal role of ethical practices in accounting,
specifically focusing on corporate governance and compliance trends. Ethical …

Purpose As financial firms incorporate impact strategies more extensively into their
operations, they are asked to sustain their impact claims and thus face increased risks of …

For the public accounting profession to remain viable, ethics is a crucial problem. This study
aims to analyze professional ethics from a public accountant's viewpoint. In order to …

Tax laws may promote practices that lead to tax deductions or deferrals over time and that
relate to corporate environmental, social, and governance (ESG) disclosures. This study …

This research enhances the reliability of sustainability reports in Colombia's mining–
hydrocarbons, construction, and manufacturing sectors. Amid growing demands for …