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Keywords: SDG disclosure
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Journal Articles
Do nonfinancial reporting practices matter in SDG disclosure? An exploratory study
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2024) 32 (4): 1398–1422.
Published: 12 March 2024
...Olayinka Adedayo Erin; Paul Olojede Purpose The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG) disclosure in an under-investigated context. The purpose of this study is to examine...
Journal Articles
Analysing SDG disclosure and its impact on integrated thinking and reporting
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2024) 32 (3): 803–831.
Published: 15 August 2023
.../methodology/approach The sample focusses on companies listed to the STOXX Europe 600 Index. Data have been gathered from Refinitiv DataStream for the period 2019–2020 for the measures of ITR level and SDG disclosure. Then, a multivariate regression analysis is developed to test whether or not, and if so...
