...Yudhistira Dharma Putra; Amir Michael Purpose This study examines why and how Indonesian firms engaged in voluntary sustainability reporting before the implementation of POJK 51, focusing on how internal learning and external pressures shaped whether disclosures were symbolic or substantive...

...Ibrahim Mustafa Khudir; Asheq Rahman; Muhammad Bilal Farooq; Mahmood Momin Purpose This study evaluates the sustainability reporting of oil and gas companies in discharging accountability to powerless stakeholders in the Kurdistan Region of Iraq (KRI), a post-conflict region in the Middle East...

...Venancio Tauringana Purpose The purpose of this paper is threefold. First, it aims to identify managerial perceptions-based research determinants of sustainability reporting. Second, it sets out to evaluate the impact of the Global Reporting Initiative (GRI) efforts in increasing SR in developing...

...Venancio Tauringana Purpose The aim of the study is to investigate managerial perception-based determinants of the adoption of sustainability reporting (SR) by companies in Uganda. Design/methodology/approach This study is cross-sectional. Data were collected through a questionnaire survey...