To fill in a gap in the corporate sustainability literature, the present study proposes an
integrated theory of corporate sustainability. It starts by integrating relevant theoretical and …

Purpose The purpose of this paper is to explore the approaches used by researchers in
examining the influences of external factors towards voluntary disclosure in emerging …

There has, in recent times, been an increasing interest in understanding corporate social
(and environmental) responsibility (CSR) and, in particular, CSR reporting in developing …

Arguably, the corporate social responsibility (CSR) practices of multinational enterprises
(MNEs) are influenced by a wide range of both internal and external factors. Perhaps, most …

While many studies have investigated sustainability reporting in developed countries there
is a dearth of research in developing countries. This is of particular concern, as the majority …

Factors influencing sustainability reporting by Sri Lankan companies | Emerald Insight Books
and journals Case studies Expert Briefings Open Access Publish with us Advanced search …

Purpose–Drawing upon the theory of planned behaviour (TPB), the purpose of this paper is
to examine the influence of managers' attitude and other psychological factors on …

Purpose The purpose of this paper is to review most recent developments of social and
environmental accounting (SEA) in the context of developing countries and to offer insights …

Purpose This study explores the levels of and trends in corporate environmental disclosure
(CED) among a sample of Sri Lankan listed companies from 2015 to 2019. Furthermore, this …

Purpose This paper aims to deepen the understanding of logics and practice variation in
sustainability reporting in an emerging field. Design/methodology/approach This paper …