...Mariella Colantoni; Alessandro Lai; Riccardo Stacchezzini Purpose This study aims to systematise and critically assess the academic debate on materiality in sustainability reporting, exploring its evolution, current areas of focus and proposing future research opportunities. Design/methodology...

... reporting Sustainability strategy Corporate governance Stakeholder engagement Sustainability committees ESG disclosure Assurance determinants Non-Financial reporting Assurance demand Sustainability reporting has become a cornerstone of corporate transparency in the 21st century...

... 23 04 2026 09 06 2026 16 07 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Sustainability auditing Assurance Europe Latin America Sustainability reporting ESG The escalating severity of global sustainability...

... and disclosure. Drawing on legitimacy theory, it explores whether high-quality assurance functions as a substantive mechanism that enhances transparency and credibility in sustainability reporting or a symbolic tool aimed at managing stakeholders’ perceptions. Design/methodology/approach The analysis relies...

... limitations/implications This study’s reliance on data from Moroccan companies may limit statistical generalizability. However, the findings offer theoretically grounded insights into sustainability reporting diffusion in emerging economies characterized by limited regulatory enforcement. Future research...

..., drawing on data from sustainability reports, assurance reports and their corporate governance characteristics. Logistic regressions were applied to evaluate the relationships among the variables studied. A likelihood ratio ( LR ) test with pρ = 0 was used to determine the appropriate type of regression...

... data on sustainability reports prepared in accordance with the IFRS Sustainability Disclosure Standards ( SDS ) and the European Sustainability Reporting Standards ( ESRS ) is limited, experimental research can provide empirical evidence on the efficacy of these standards in achieving their stated...

...Iwan Suhardjo; Chris Akroyd; Astrid Rudyanto; Meiliana Suparman Purpose Double materiality is crucial for assessing a company’s sustainability performance. This study aims to explore how Indonesian companies are addressing double materiality communicated in their sustainability reports...

...Nana Konama Darteh; Gloria Fiorani Purpose This paper aims to examine the extent of sustainability reporting by state-owned enterprises (SOEs) in Sub-Saharan African ( SSA ) countries and its relationship with selected board characteristics (size, independence, gender diversity and meetings...

... as joint audits between audit firms and other assurance providers. Due to recent regulations on sustainability reporting and assurance practices, future studies should address these aspects in more detail. Practical implications As the reliability of sustainability reports represents a major demand...

...Khwaja Naveed; Muhammad Bilal Farooq; Muhammad Kaleem Zahir-Ul-Hassan; Fawad Rauf Purpose The purpose of this study is to examine the impact of adopting artificial intelligence (AI) on the quality of corporate sustainability reporting. The role of sustainability committees, including specialist...

... on the sustainability reporting and sustainability assurance processes. Research limitations/implications This paper seeks to set the agenda for contemporary and future research on sustainability accounting, reporting and assurance and digital technologies. Practical implications The findings from this study...

...Wei Qian; Dinithi Dissanayake; Shane Leong; Sanjaya Kuruppu; Carol Tilt Purpose This paper aims to analyse sustainability reporting practices and the influences of local and global norms for sustainability reporting in the Indo-Pacific region. A comprehensive sustainability reporting index...

... rights only Diego Valentinetti can be contacted at: diego.valentinetti@unich.it 28 02 2024 11 06 2024 28 08 2024 14 10 2024 22 10 2024 Sustainability reporting TOE framework Sustainability accounting Digitization Digitalization Sustainability disclosure...

... and identifies gaps in digital knowledge and integration. Practically, it provides actionable insights for organizations to improve sustainability reporting and performance by effectively leveraging these technologies. Policy-wise, the findings advocate for frameworks supporting the effective implementation...

...Luciano Bohn; Clea Beatriz Macagnan; Clóvis Antônio Kronbauer Purpose In 2020, the IFRS Foundation’s public consultation on Sustainability Reporting provided an opportunity for stakeholders to share their opinions on the Foundation’s proposals. This paper aims to analyze the comment letters...

...Mayank Gupta Purpose This paper aims to examine the influence of sustainability reporting on bank performance. Furthermore, this study investigates the impact of the country’s economic development, financial system and crisis in moderating sustainability reporting and bank performance relationship...

.... The paper extends Lodhia et al.’s (2020) study of social media use for legitimation purposes and adapts Lodhia’s (2004) media richness framework to social media for sustainability reporting. It adds empirical insights into social media’s communication potential and value for communicating...

...Giovanni Zampone; Michele Guidi Purpose This study aims to investigate the impact of diverse practices in sustainability reporting and assurance on the disclosure of sustainable development goals (SDGs). Specifically, the authors examine the disclosure of SDGs along two dimensions: disclosure...

...Sie-Bing Ngu; Azlan Amran Purpose The materiality principle is one of the top trends in sustainability reporting globally. Stakeholders have focused on the principle of materiality because of its vital importance in the context of sustainability. Materiality serves as a content-selection principle...