In recent years, greater attention has been paid to sustainability issues. Companies have
received increasing pressure from stakeholders to adopt sustainable behavior and provide …

Environmental, social, and governance (ESG) pillars help determine the business
organizations' sustainable business practices. Considering the same, this research …

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

Purpose The relationships between integrated reporting quality (IRQ) and corporate
governance characteristics have been studied extensively, but the results are still …

Purpose This paper aims to trace subsequent steps of the sustainability reporting evolution
in terms of changes in the organisation fields and professional jurisdictions involved. As …

Purpose This study aims to contribute to the existing literature by presenting new knowledge
about sustainable development goals'(SDGs) reporting practices through integrated …

Abstract In 2015, the United Nations established 17 Sustainable Development Goals (SDGs)
to be reached by 2030. They are aimed at all members of society, including businesses …

Integrated reporting (IR) is an innovative approach to corporate social responsibility (CSR)
reporting, that aims to enhance the integration levels of CSR disclosures. However, there is …

Purpose The first purpose of this paper is to investigate whether corporate governance
mechanisms, in particular the characteristics of the board, audit committee and risk …

This paper analysed the responses of 242 civil servants collected during a survey for public
authorities personnel with management or executive responsibilities. The survey focused on …