Purpose The purpose of this paper is to review the development of engagement research in
pursuit of improved sustainability accounting and performance and to identify issues in the …

Purpose This paper aims to investigate the impact of board composition on environmental,
social and governance (ESG) reporting in the Gulf countries. Despite the vast literature on …

Sustainability reporting has been widely acknowledged as a crucial corporate sustainability
practice and recently received increasing attention from regulators, standard‐setters …

Purpose The study seeks to evaluate the extent and quality of environmental reporting
following a longitudinal analysis and covering a wide spectrum of industries in a single …

This paper analyses the level of managerial discretion in the practice of disclosing social
and environmental information using impression management techniques based on visual …

The purpose of this paper is to explore the main actors' views on the current state of
sustainability reporting in a developing country context. This qualitative study is based on …

This study examined the factors influencing green accounting and reporting practices
(GARPs) in Bangladesh's pharmaceutical and textile industries. Hence, it draws upon …

Purpose This paper aims to develop a conceptual framework for extended external reporting
(EER) influences (EERI), including sustainability, non-financial, integrated and value …

How do public companies respond to national challenges through sustainability reporting? –
The case of Sri Lanka | Emerald Insight Books and journals Case studies Expert Briefings Open …

Green reporting and green regulation have been commonly used in the sustainability
movement. This study evaluates Bangladesh Bank's (BB's) green regulation by considering …