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Keywords: Sustainability reporting
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2026) 25 (4): 533–554.
Published: 13 April 2026
... Licensed re-use rights only ESG Audit committee GCC Corporate governance Corporate social responsibility Sustainability reporting Recent years have witnessed an increase in interest in sustainability reporting due to the increasing environmental and social threats and risks on the one...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2026) 25 (3): 364–384.
Published: 20 February 2026
...Katia Lobre-Lebraty; Marco Heimann Purpose This study aims to investigate how French chartered professional accountants (CPAs) perceive their legitimacy to deliver sustainability advisory services in light of regulatory changes such as the Corporate Sustainability Reporting Directive. Drawing...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2025) 24 (5): 732–766.
Published: 23 September 2025
... 26 02 2025 27 06 2025 28 08 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Fintech Sustainable development Panel data analysis OECD Sustainability reporting The rapid development of the global economy has...
