The influence of institutional context on corporate social responsibility disclosure: a case of a developing country

I Alshbili, AA Elamer - Journal of Sustainable Finance & Investment, 2020 - Taylor & Francis
In this paper, we examine the influence of the institutional environment on the adoption of
Corporate Social Responsibility Disclosure (CSRD) in Libya. In doing so, we use …

Factors influencing the development of CSR reporting practices: Experts' versus preparers' points of view

P Habek, R Wolniak - Engineering Economics, 2015 - inzeko.ktu.lt
Reporting of corporate social responsibility (CSR) is becoming nowadays an important and
rapidly growing phenomenon in the world. The current increase in the number of companies …

Motivations and barriers for corporate social responsibility reporting: Evidence from the airline industry

TC Kuo, GEO Kremer, NT Phuong, CW Hsu - Journal of Air Transport …, 2016 - Elsevier
Corporate social responsibility (CSR) has become a popular topic, as related research
saliently suggests that CSR reporting has positive impacts, including improving corporate …

Modelling barriers to the adoption of industrial sustainability measures

A Trianni, E Cagno, A Neri - Journal of Cleaner Production, 2017 - Elsevier
Sustainability is constantly gaining relevance among industrial decision makers, policy
makers and scholars. In order to be sustainable, firms need to implement industrial …

Barriers for sustainability reporting: evidence from Indo-Pacific region

D Dissanayake, S Kuruppu, W Qian… - Meditari Accountancy …, 2021 - emerald.com
Purpose The purpose of this paper is to provide insights into the barriers for sustainability
reporting practices in five different countries in the Indo-Pacific region. Design/methodology …

Pressures for sustainability practices in an oil and gas company: evidence from Sudan

YA Abdalla, AK Siti-Nabiha - Qualitative Research in Accounting & …, 2015 - emerald.com
Pressures for sustainability practices in an oil and gas company: evidence from Sudan |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

[PDF][PDF] Social and Environmental Accounting Research: The Way Forward.

YA Abdalla, AK Siti-Nabiha… - International Journal of …, 2014 - researchgate.net
Achieving economic efficiency is a necessary, but not a singular, requirement of business
sustainability. Stakeholders demand business organisations are socially and …

Does ownership type affect sustainability reporting disclosure? Evidence from an emerging market

SK Das, M Khalilur Rahman, S Roy - International Journal of Disclosure …, 2024 - Springer
The aim of this study is to examine on the ways in which a company's sustainability reporting
(SR) differs depending on the types of ownership it has, notably director ownership (DO) …

Environmental management practices and financial performance of SMEs in Ghana

GS Ahinful, V Tauringana - Environmental Reporting and …, 2019 - emerald.com
Purpose The chapter investigates the relationship between environmental management
practices (EMPs) and financial performance (FP). Design/Methodology/Approach The study …

The relationship between environmental management practices and financial performance of Ghanaian SMEs.

G Ahinful - 2018 - eprints.bournemouth.ac.uk
The main objective of this study is to investigate the impact of environmental management
practices (EMPs)(energy efficiency, water, waste, material, pollution and biodiversity …