Purpose The purpose of this paper is to investigate the role of socio-political interactions in
determining the topos of sustainability reporting (SR) practice. For this purpose, this study …

The aim of this study is to determine whether it is possible to calculate indicators capable of
measuring the social performance of organisations from the information that they are …

Abstract Environmental, Social, and Governance (ESG) ratings were developed to account
for the multidimensional nature of the sustainability of firms. Research on ESG ratings …

In this article, we examine the spillover effects and connectedness among four prominent
sustainability-related indices. We analyze daily data spanning from August 8, 2014, to April …

Purpose The purpose of this study is to empirically examine the impact of ownership
structure variables on the level of sustainability reporting (SR) of listed BRICS energy firms …

Corporations use global sustainability reporting principles, certifications, guidelines, and
indices to promote corporate transparency. However, the effectiveness of adopting these …

The objective of this study is to present an overview of sustainability reporting in the financial
industry between 2016 and 2024, carrying out a systematic review of the literature on the …

Purpose This literature review aims to present the thematic and intellectual structure of
sustainability in banking literature. Design/methodology/approach A systematic literature …

Purpose This paper systematically analyzes the literature on environmental, social and
governance (ESG). It explores the antecedents, decisions and outcomes (ADO) influencing …

Purpose This study aims to investigate sustainability practices in the banking industry,
focusing on a developing economy. It uses the triple-bottom-line framework to answer the …