.... Investors should weight GRI compliance as a credibility signal when evaluating sustainability information. Social implications The research provides evidence supporting harmonized sustainability reporting standards in ASEAN, though differentiated implementation timelines may be appropriate given...

... practical findings for firms and policymakers aiming to align energy transition goals with financial performance in emerging markets. Renewable energy adoption Sustainability reporting MENA region SDGs Q01 G32 C33 The Natural Resource-Based View (NRBV) has been widely employed to explain...

...Amer Morshed Purpose This paper addresses metadata incoherence of corporate sustainability reporting in Saudi Arabia and UAE. The study examines how blockchain and artificial intelligence technologies can promote standardization, reliability and transparency of sustainability metadata...

... by Nicholls (2020) highlights that the sustainability reporting framework must embrace green accounting in a bid to foster transparency and environmental reporting for meeting investor demands, which has a vital role in reducing agency conflicts, signaling investors with good green performance, and hence...