... by market capitalisation listed on the Hanoi and Ho Chi Minh stock exchanges as of 31 December 2023, this study applies regression models to examine how sustainability disclosure influences the cost of debt (COD), cost of equity (COE) and the weighted average cost of capital (WACC) over the period from 2021...

...Amneh Alkurdi; Hanady Bataineh; Essa Mahmoud Al Tarawneh; Saleh F.A. Khatib Purpose This paper aims to investigate the relationship between institutional investors and sustainability disclosure, specifically examining the impact of financial performance as a moderator variable on the relationship...

...Giuseppe Nicolò; Nicola Raimo; Filippo Vitolla; Natalia Aversano Purpose This study aims to investigate the level of online sustainability disclosure provided by international universities during the COVID-19 pandemic. The ultimate goal is to identify the factors influencing the amount...

...Lina Dagilienė; Rūta Nedzinskienė Purpose The paper aims to explore the impact of institutional factors on non-financial reporting in the Baltic countries. The vast majority of research in the scientific literature references practices of sustainable disclosures in developed countries with a focus...