.... It also aims to examine whether socially embedded chief executive officers (CEOs) are more or less likely to engage in deceptive sustainability disclosures. Design/methodology/approach Using a panel data set of Chinese A-share firms from 2014 to 2022, this study constructs a composite index of CEOSC...

...Bunga Maharani; Bambang Tjahjadi Purpose This study aims to investigate how board directors’ expertise (BExp) influences sustainability reporting quality ( SRQ ) and examines the moderating role of foreign institutional ownership ( FIO ) within the context of an emerging market. Design...

...Cristina Alexandrina Stefanescu Purpose This study aims to explore the linkages between sustainable development and sustainability reporting by approaching the UN’s 2030 Agenda in connection with the Integrated Reporting (IR) and Global Reporting Initiative (GRI) frameworks. It aims to outline...

...Robert Czernkowski; Stephen Kean; Stephen Lim Purpose This paper aims to examine the impact of the Australian Securities Exchange Corporate Governance recommendations on the breadth (amount of items covered) of (environmental and social) sustainability reporting by the firms in the Top 100, around...

...Tricia Ong; Terri Trireksani; Hadrian Geri Djajadikerta Purpose Although studies in corporate sustainability have been vastly growing, there has been an increasing demand for more industry-specific sustainability reporting studies to develop a greater understanding of industry differences...