Sustainability reporting is the new language of business communication with its
stakeholders under the frameworks like GRI, TCFD, and CDP. Non-financial performances …

Carbon disclosure research has sparked a growing interest due to climate change
phenomenon and the impact thereof on the global market in recent years. Despite this trend …

In the face of global systemic risks brought about by climate change, government
organizations, civil societies, and enterprises globally have begun standardizing and …

This study aimed to investigate the impact of Board of Directors and Sharia Supervisory
Board (SSB) characteristics on sustainability reporting in global Islamic banks. A sample of …

The purpose of this paper was to develop a theoretical model of climate change disclosure
in the hotel industry that builds on stakeholder and institutional theories from the broader …

Purpose The purposes of this paper are: firstly, to assess the disclosure related to climate
change (CC) by major European banks to understand if the banks have grasped the most …

Banks are both impacted by climate change and crucial for the implementation of sound
practices and behaviors to combat climate change. The aim of this research is to identify the …

Purpose This paper investigates the quality and quantity of climate-related information
disclosed by public interest entities (PIEs) in the non-financial disclosure scenario. Thus, this …

Purpose In recent years, firms tend to direct their attention in communicating their
environmental actions with their stakeholders. However, the level of environmental …

This article investigates empirical evidence from the Canadian oil and gas sector regarding
the key factors behind corporate decision-making in moving from “business as usual” to …