... are linked to improved creditworthiness, as evidenced by higher Altman’s Z-scores. The effects are strongest with a two-year lag, suggesting that ESG reporting builds financial resilience over time. Since the Paris Agreement, the importance of ESG disclosures has increased, underscoring their growing...

...Oumayma Assadi; Jamel Chouaibi; Achref Marzouki Purpose This study aims to examine the effect of environmental, social and governance ( ESG ) reporting on the likelihood of accounting restatement through the moderating effect of national culture. Design/methodology/approach To test...

... standards IFRS S1 and S2 Corporate sustainability, ESG reporting Emerging markets Market readiness index The global sustainability reporting landscape stands at a critical inflection point. After decades of fragmented disclosure practices and competing frameworks, the establishment...

.... They are also the basis of philosophical principles and standards for all modern auditing practices and the quality of its performance. Notably, professional internal auditing plays a vital role in supporting ESG reporting and good governance, in its own philosophy, standards and practice to provide independent...

... emerging areas. There is ample literature on ESG as a sustainable business goal (SBG), but only a few studies have identified the factors that encourage the adoption of ESG reporting. The research aims to identify, determine and analyse the enablers of adopting ESG reporting adoption in developing economy...

...Sirimon Treepongkaruna; Muttanachai Suttipun Purpose The United Nations’ sustainable development goals (SDGs) put together a global framework in an attempt to address environmental, social and governance (ESG) concerns. Measuring a company’s contribution to the SDGs relies heavily on ESG reporting...