...-disclosure firms than leading-disclosure firms under the ESG Guide revision. ESG disclosure quality is positively related to audit quality. Practical implications This study provides insights into sustainability reporting practice in Asia and reveals that the effectiveness of ESG reporting...

...Yen-Yu Liu; Pin-Sheng Lee Purpose This study aims to use a time-to-event framework (Cox survival analysis) to provide duration-based evidence on how sustainability report disclosure and sustainability assurance relate to environmental, social and governance ( ESG ) performance persistence (defined...

...Iwan Suhardjo; Chris Akroyd; Meiliana Suparman Purpose This study aims to understand sustainability performance in Indonesia, which is a populous nation with abundant natural resources and mandatory sustainability reporting for listed companies, and a high level of corruption. By investigating...

...Tho Hoang Nguyen; Malik Muneer Abu Afifa; Lien Thuy Le Nguyen; Thuy Hong Thi Tran; Nhan Thanh Dao Purpose This study aims to examine the nexus between sustainability report quality and several antecedent components (i.e. sector, country and company size) in the context of Southeast Asian countries...

... disclosures in Indonesia’s energy sector, focusing on the balance between symbolic and substantive practices. Design/methodology/approach Guided by institutional theory, this study uses thematic analysis of interviews with 22 sustainability reporting managers from energy companies listed on the Indonesia...

... and regulations to promote carbon emission disclosure practices within Indonesian firms. Originality/value To the best of the authors’ knowledge, this study is the first to examine the effect of carbon emission disclosure in sustainability reports on earnings management amid the sustainability reporting...

... assurance practices and reflection on the audit expectation gap are timely and relevant to the new climate-related disclosure mandate and pending assurance requirements. Tom Scott can be contacted at: thomas.scott@aut.ac.nz Several studies have examined sustainability reporting in the NZ context...

...Ramona Zharfpeykan; Frederick Ng Purpose This paper aims to commentate on the roles of sustainability reporting during the COVID-19 pandemic. It evaluates the Global Reporting Initiative’s (GRI) framework, designed as a guide for best-practice in sustainability reporting, for its applicability...

...Amanpreet Kaur; Sumit K. Lodhia Purpose This paper aims to explore the key issues and challenges that can affect the quality of stakeholder engagement processes and outcomes in relation to sustainability reporting. Design/methodology/approach Case study research was used to gain in-depth...

...Dinithi Dissanayake; Carol Tilt; Wei Qian Purpose This paper aims to investigate the key company characteristics which influence sustainability reporting by publicly listed companies in Sri Lanka. Design/methodology/approach Panel data analysis is conducted to analyse sustainability reporting...

... companies in the UK and USA that published a sustainability report in 2010 and 2011, respectively, for which assurance was obtained, a multinomial logistic regression model is applied by regressing the three types of assurance providers on firm size, leverage, profit, liquidity, percentage of strategic...

... and three measures of CSR disclosure in our analyses. Corporate governance Corporate social responsibility Sustainability reporting Environmental reporting Market valuation Social reporting The UK provides an interesting setting to test the association between CSR disclosure and share...

...Jennifer Kerr; Paul Rouse; Charl de Villiers Purpose – This paper aims to examine how three different organisations integrate sustainability reporting into management control systems (MCS). Design/methodology/approach – A case study examination of sustainability reporting integrated...

...Professor Charl de Villiers and Professor Chris van Staden; Amanpreet Kaur; Sumit K. Lodhia Purpose – This study aims to examine the state and extent of disclosures on stakeholder engagement in sustainability reporting in Australian local councils. Design/methodology/approach – Content...

...Professor Charl de Villiers and Professor Chris van Staden; Corina Joseph; Robyn Pilcher; Ross Taplin Purpose – This study aims to examine determinants of the extent of sustainability reporting on Malaysian local council web sites using a disclosure index within an institutional theory framework...