The private sector must play a central role in advancing the Sustainable Development Goals
(SDGs). To fulfill their duty, businesses must rely on accurate methodologies for measuring …

Purpose The Sustainable Development Goals (SDGs) framework emerged as a guidepost
for the transition to sustainable development. To achieve this transition, companies are …

Corporate social responsibility (CSR) initiatives have increasingly been adopted for
legitimacy purposes. Sustainability reporting practices have also been widely debated. In …

Purpose The study examines the association between board gender diversity and
Sustainable Development Goal (SDG) disclosure from an international and longitudinal …

This paper examines the impact of corporate governance mechanisms on Environmental
Social and Governance (ESG) disclosure in the utilities sector. We collected data from the …

In a changed scenario, characterized by great attention to environmental, social, and
governance (ESG) factors, few industries feel the pressure more than utilities. The paper …

Abstract The 2030 United Nations (UN) Agenda for Sustainable Development has posed
unprecedented challenges to businesses to integrate Sustainable Development Goals …

Purpose This study aims to empirically analyze a sound commitment and a consistent
integration of sustainable development goals (SDGs) in the corporate reporting and …

This article examines corporate sustainability reports, the standards they use, and their
connection to performance on the sustainable development goals (SDGs) from firms in the …

This paper examines the common themes delivered in studies on corporate reporting in
relation to Sustainable Development Goals (SDGs). Articles of the aforesaid studies were …