...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...

... as one aspect of internal audit functions and green process innovation (GP), sustainability performance (SP) and the indirect link between RM functions of internal audits and SP through the mediation of GP. The study also explores whether the impact of RM functions of internal audits on GP strengthens...

...Kwadjo Appiagyei; Hadrian Geri Djajadikerta; Saiyidi Mat Roni Purpose This study aims to examine the relationship and effect of integrated reporting (IR) quality on sustainability performance and explore the relationships and effects of corporate governance mechanisms on IR quality...

...Zhongtian Li; Jing Jia; Larelle J. Chapple Purpose This study aims to analyze whether various textual characteristics in corporate sustainability disclosure associate with corporate sustainability performance in Australia, pertaining to tones of language and readability. The voluntary disclosure...

...Ruzita Jusoh; Yazkhiruni Yahya; Suria Zainuddin; Kaveh Asiaei Purpose Drawing on the natural resource-based view (NRBV) of the firm, this study aims to investigate the mediating role of sustainability performance management (SPM) practices in the relationship between corporate sustainability...