This paper provides a scoping review of European sustainability reporting studies. Previous
sustainability studies do not offer a comprehensive discussion of features key to the …

Integrated reporting centres on the understanding and communication of an organization's
value creation plans by linking financial and sustainability information. It encourages …

This study develops a novel framework by hand-mapping the Sustainable Development
Goals (SDGs) and their targets with a firm's sustainability practices, reflected in its …

Purpose The purpose of this paper is to reflect upon the contributions made to the social and
environmental accounting literature by papers that comprised a 2002 Special Issue of …

Purpose The purpose of this study is to investigate whether the corporate environmental,
social and governance (ESG) performance of companies is influenced by the barriers and …

This study empirically examines the relationship between wide-ranging board diversity and
the quality of corporate social responsibility (CSR) disclosure variables in Malaysia. We …

This study investigates the relationship between environmental, social, and governance
(ESG) scores and dividend policies, considering the moderating role of audit quality. Based …

The relationship between sustainability performance and sustainability disclosure remains
ambiguous, both theoretically and empirically. Voluntary disclosure theory would suggest …

This article investigates the role of accounting disciplines in assessing and fostering
corporate social performance (CSP) of business organisations to meet the UN Agenda …

Drawing on modernization and institutional theories, this study tests the association between
the digitalization of government services and tax evasion via the moderation effect of …