[HTML][HTML] Environmental, Social and Governance (ESG) disclosure, competitive advantage and performance of firms in Malaysia

WMW Mohammad, S Wasiuzzaman - Cleaner Environmental Systems, 2021 - Elsevier
The objective of this research is to investigate the effects of firms' ESG (Environmental,
Social and Governance) disclosures on firm performance, moderated by firm competitive …

[HTML][HTML] Sustainable development goal reporting: Contrasting effects of institutional and organisational factors

N Subramaniam, S Akbar, H Situ, S Ji… - Journal of Cleaner …, 2023 - Elsevier
Businesses are increasingly expected to disclose their progress towards sustainable
development via engagement with the United Nations Sustainable Development Goals …

Material sustainability information and reporting standards. Exploring the differences between GRI and SASB

S Pizzi, S Principale, E De Nuccio - Meditari Accountancy Research, 2023 - emerald.com
Purpose This paper aims to contribute to the emerging debate on materiality with novel and
original insights about the managerial and theoretical implications related to the adoption of …

[HTML][HTML] Drivers and value-relevance of CSR performance in the logistics sector: A cross-country firm-level investigation

K Govindan, M Kilic, A Uyar, AS Karaman - International Journal of …, 2021 - Elsevier
The purpose of this study is to explore the drivers and value-relevance of corporate social
responsibility performance in the logistics sector by particularly focusing on board …

Green logistics performance and sustainability reporting practices of the logistics sector: The moderating effect of corporate governance

AS Karaman, M Kilic, A Uyar - Journal of Cleaner Production, 2020 - Elsevier
Drawing on the signaling theory, this study investigates the association between green
logistics performance and sustainability reporting. In addition to this direct link, whether …

Board characteristics and sustainability reporting: a case of listed firms in East Africa

PN Githaiga, JK Kosgei - … : The international journal of business in …, 2023 - emerald.com
Purpose This study aims to investigate the influence of board characteristics on
sustainability reporting among listed firms in East Africa. Design/methodology/approach The …

Do ownership structures and governance attributes matter for corporate sustainability reporting? An examination in the Indian context

K Kumar, R Kumari, M Nandy, M Sarim… - … of Environmental Quality …, 2022 - emerald.com
Purpose Based on the essence of the legitimacy and agency theories, this study empirically
investigates the influence of corporate governance attributes and ownership structures on …

The drivers of sustainability disclosure practices in the airport industry: A legitimacy theory perspective

V L'Abate, F Vitolla, P Esposito… - Corporate Social …, 2023 - Wiley Online Library
In recent years, the airport industry is facing the effects of the growing pressure towards
sustainability. In fact, airports have often been accused of having strong environmental and …

The evolution of sustainability reporting practices in Indonesia

J Gunawan, P Permatasari, H Fauzi - Journal of Cleaner Production, 2022 - Elsevier
The sustainability principle in the business has become an international trend recently and
lead to the business sustainability situation, requiring a corporate performance to be …

Factors influencing corporate sustainability disclosure practices: empirical evidence from Indian National Stock Exchange

K Kumar, R Kumari, A Poonia, R Kumar - Journal of Financial …, 2021 - emerald.com
Factors influencing corporate sustainability disclosure practices: empirical evidence from Indian
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