Purpose The purpose of this paper is to provide a systematic and comprehensive review of
the existing literature on the determinants of firms reporting practices. Design/methodology …

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

Purpose To investigate the impact of board characteristics (board gender diversity, board
chair age, board subcommittees, board meetings, board skill, board size and board …

The main aim of this paper is to investigate the moderation influence of CG regulatory
compliance on the relationship between board diversity and voluntary disclosure (VD) of …

The study investigates whether effective audit committees, gender-diverse boards, and
corruption controls affect the level of voluntary disclosures of Asian banks. Further, we …

This study explores the moderating role of national culture on the relationship between
Corporate Social Responsibility Disclosure (CSRD) and corporate reputation within financial …

This study aims to investigate the relationship between corporate social responsibility (CSR)
and Jordanian firm performance. CSR is measured using three dimensions: philanthropy …

Purpose This paper aims to systematically review the field of non-financial reporting (NFR)
in hybrid organizations, focusing on state-owned enterprises, third-sector organizations and …

This paper explores the triggers and consequences of sustainability reporting in the
developing economy of Pakistan. Moreover, the study examines whether the corporate …

The rising CSR awareness globally has influence CSR development in China but unlike
anywhere in the world, the central government is always the main driver of CSR here …