...Yamina Chouaibi; Wassim Ben Ali; Tijani Amara Purpose The present work aims to investigate the influence of intellectual capital ( IC ) components, human, structural and relational, on the quality of sustainability reporting ( SR ). It further examined how corporate governance moderates...

...Carlo Drago; Loris Di Nallo; Alberto Manzari; Salvatore Principale Purpose This study aims to assess gender diversity in sustainability reports. This approach is considered crucial for achieving strategic business goals. Examining information gathered from 68 financial firms listed...

...Peter Nderitu Githaiga; James Kibet Kosgei Purpose This study aims to investigate the influence of board characteristics on sustainability reporting among listed firms in East Africa. Design/methodology/approach The study uses a sample of 79 listed firms drawn from East African securities...

... sustainability objectives of performance and reporting. Design/methodology/approach The authors use three-stage least squares regressions on archival data for a large sample of international companies. Findings Better environmental performance and sustainability reporting quality are related to certain...

...Clement Lamboi Arthur; Junjie Wu; Milton Yago; Jinhua Zhang Purpose The purpose of this study is to examine the degree, contents and trend development of Global Reporting Initiative (GRI) performance indicators disclosed in sustainability reports of large mining companies in Ghana. Design...

...Sónia Ferreira Gomes; Teresa Cristina Pereira Eugénio; Manuel Castelo Branco Purpose – The purpose of this paper is to provide a descriptive comprehensive analysis of sustainability reporting (SR) and assurance in Portugal after the onset of the most recent economic crisis. Design/methodology...

...Jamal A. Nazari; Irene M. Herremans; Hussein A. Warsame Purpose – The purpose of this study is to investigate the role of internal variables, such as strategic governance and operational controls, along with external variables that influence sustainability reporting. Design/methodology...