...Chandan Kumar Tiwari; Mohd Abass Bhat; Badar Alshabibi; Zamzam Said Al Balushi; Abhinav Pal Purpose This study aims to perform a bibliometric analysis over four decades to examine the development of sustainability accounting, sustainable finance and governance studies. It analyzes research trends...

... are presented quantitatively or narratively, their distribution across ESG dimensions and their strategic relevance in corporate plans. The research evaluates whether ESG reporting serves merely as a compliance tool or integrates effectively into sustainability management. Design/methodology/approach...

... to anticipate or respond to regulatory, social, or economic pressures, demonstrating their commitment to sustainable practices. These policies can prevent criticism, sanctions, or reputational damage (Deegan, 2002). Legitimacy theory emphasizes that firms should consider public expectations broadly, not just...

...Jeffrey Ridley; Nadia Gulko Purpose Corporate governance and sustainability reporting have evolved globally for more than past 30 years. The paper positions internal auditing as a multifaceted discipline encompassing science, craft, art and advisory roles. This holistic perspective emphasises...

... disclosures beyond IFRS (ElHalaby and Hussainey, 2016). This information often includes sustainable development indicators, which reflect the bank’s adherence to environmental, social and governance (ESG) criteria (Ahmed et al., 2015). That is why, Accounting and Auditing Organization for Islamic...

...Sarah Khamis; Yara Ibrahim; Hosam Moubarak Purpose This paper aims to examine the relationship between sustainability practices and financial performance, using accounting and market-based measures to integrate findings from diverse research while identifying the underlying reasons...

...Mohamed Ismail Mohamed Riyath; Achchi Mohamed Inun Jariya Purpose This study aims to investigate the causal relationships among environmental, social and governance reporting (ESGR), stakeholder sustainability awareness, use of artificial intelligence (AI), sustainability culture, innovation...

...Óscar Díaz-Becerra; Rosa Castañeda-Moreano; Vladimir Rodríguez-Cairo Purpose This study aims to determine the association between the companies’ financial indicators and the Dow Jones Sustainability MILA Pacific Alliance Index (DJSMPAUP Index). Design/methodology/approach The study adopted...

..., and the societal sustainability effects of fintech adoption. Design/methodology/approach This study used a quantitative study with 258 respondents in Sarawak, Malaysia. PLS-SEM was used to investigate the associations. Findings This study suggests that only non-monetary benefits and regulatory risks...

... a country that attaches great importance to CSR and has put in place policies encouraging firms to adopt sustainable practices. In 2015, it required active management firms and intentional investors to share information on methods for integrating ESG factors into investment decisions (Ropes and Gray, 2021...

...Wai Kee Ho; Nampuna Dolok Gultom; Susela Devi K. Suppiah; Jaspal Singh; Shenba Kanagasabapathy; Hafiza Aishah Hashim Purpose This study aims to examine the association between board characteristics (namely, diligence, independence, gender diversity, size and expertise) and sustainability-related...

...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...

... environmental and fiscal regulations that contribute to a sustainable and eco-friendly future. These regulations can help maintain a balance between improving economic growth and ensuring the protection of the environment. Originality/value To the best of the authors’ knowledge, this is the first paper...

...Mohammad Q. Alshhadat Purpose This study aims to investigate the determinants of sustainability reporting in the Kingdom of Saudi Arabia (KSA). Design/methodology/approach Twenty unstructured interviews were conducted to understand thoroughly the determinants and motivations of sustainability...

... 05 2023 © 2023 Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only CSR disclosure Environmental and social reporting Sustainability Airline industry COVID-19 Financial performance M14 M41 The COVID-19 pandemic, with more than 762...

...Muhammad Al Mahameed; Umair Riaz; Mohammad Salem Aldoob; Anwar Halari Purpose This paper aims to explore how sustainability practices were implemented in a higher education institution within a local setting in the Gulf and Arab Emirates Region. This study examined the impact of social...

... 2022 13 07 2022 02 09 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Integrated reporting (IR) Sustainability External financing Content analysis Agency theory Signaling theory Some prior studies applied empirical...

... 24 09 2020 04 01 2021 04 01 2021 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Sustainability Systematic literature review Integrated reporting International Integrated Reporting Council (IIRC) Over the past few decades...