This literature review provides a summary of the key insights from recent studies that use an
archival method. It covers two subject matters: climate‐related information and other …

This study provides a comprehensive systematic review of the sustainability reporting
research focused on Africa. Using a systematic literature review approach, we synthesized …

Purpose The authors examine the effect of greenhouse gas (ghg) assurance on cost of debt,
and the effect of board gender diversity on cost of debt, for an international sample of listed …

Research Question/Issue This paper investigates the relationship between the use of
external assurance for testing integrated reports (ESG assurance) and firm-level governance …

Purpose This paper aims to examine the communicative value of assurance reports by
investigating whether the impact on information asymmetries is contingent on the length of …

Climate change mitigation is at the core of the preoccupations of governments worldwide.
The main research gap is that little is known about a powerful tool used by corporations to …

Climate change is a highly topical issue, and companies are increasingly required to report
on their climate actions. This study assesses the influence of several factors affecting the …

Measurement, verification, and reporting of carbon emissions is essential for climate
management. However, research on carbon assurance is limited. To address this gap, we …

The first objective of this research is to develop indicators of carbon emission disclosure in
Indonesia, while the second objective is to analyse the determinants of carbon emission …

Purpose This study aims to investigate the association between chief executive officer (CEO)
educational backgrounds in science, technology, engineering and mathematics (STEM) and …