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Keywords: Sustainability reporting
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2023) 38 (7): 973–996.
Published: 08 August 2023
...Zabihollah Rezaee; Saeid Homayoun; Nick J. Rezaee; Ehsan Poursoleyman Purpose This paper aims to examine the association between sustainable development goals (SDGs) at the micro level and firms’ inclination to sustainability reporting and assurance (SRA). Design/methodology/approach...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2017) 32 (4-5): 524–548.
Published: 04 April 2017
... a transition evolving through the incremental changes in sustainability reporting. Many firms have not internalized the IR principles with the danger of IR becoming a mere reporting mechanism. Originality/value The application of both demand-pull and supply-push sides of the diffusion theory of innovation...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2014) 29 (3): 237–252.
Published: 25 February 2014
...Manuel Castelo Branco; Catarina Delgado; Sónia Ferreira Gomes; Teresa Cristina Pereira Eugénio Purpose – The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011. Design/methodology/approach – Bivariate...
