..., representing the financial performance, were surprisingly constructed as a potential sustainability-oriented measure. Stakeholders also constructed other measures, such as a measure for building conservation, as encouraging sustainability. Social implications Accountability, measurement and reporting were...

... the critical success factors (CSFs) framework, based on the organizational, process and technological dimensions. Findings The results show that the BI solution leverages the capabilities of the reporting process with impacts on MC and overall organizational performance. The study uncovers the intricate...

... from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures. Design/methodology/approach The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised...

... and corporate reporting cycle. The purpose of this paper is to review and critique the corporate SDGs reporting literature, develop insights into the state of this research field and identify a future research agenda. Design/methodology/approach Using a structured literature review (SLR) methodology...