Purpose This systematic literature review (SLR) aims to examine the extent of academic
knowledge of sustainability materiality research. There is no academic review of this field; …

Sustainability reporting and firms performance are core components that have been studied
in recent ten decades. The aim of the current research is to reveal whether there is a relation …

Purpose This study aims to investigate the performance of Sustainable Development Goals
(SDGs) of public listed companies (PLCs) in Malaysia through their SDGs disclosure. In …

The purpose of this study is to examine the relationship between sustainability performance
(SP) and financial performance (FP), based on performance disclosures (reporting) of the …

This study aims to analyse the diffusion level of non-financial reporting (sustainability
reporting, corporate social responsibility, and integrated reporting) in companies listed on …

Integrated reporting (IR) is the most recent business reporting paradigm that seeks to
improve information quality and create sustainable value. This study investigates the impact …

This study aims to broaden the research on the influence of financial performance (FP) on
sustainable development activities proxied by environmental, social, and governance (ESG) …

Circular economy (CE) has attracted both media and academic interest. However, there is a
lack of empirical work that clarifies the specific activities involved in CE at the firm level. To …

Introducing sustainable practices in farms' value chains to transform their business models
into sustainable business models (SBMs) is a priority for farmers and policymakers. This …

Environmental, social, and governance (ESG) performance assessment has emerged as a
way to analyze corporate sustainability. However, the literature suggests that stakeholders …