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Keywords: SDG disclosure
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Journal Articles
Sustainability Accounting, Management and Policy Journal 1–40.
Published: 21 April 2026
...Saif Ur Rehman; Hazrat Hassan Purpose Drawing on upper echelons and institutional theory, this study aims to examine how top management team ( TMT ) composition – gender diversity, educational background and national diversity – affects Sustainable Development Goals ( SDG ) disclosure...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2025) 16 (7): 98–127.
Published: 14 April 2025
... et al., 2022 ; Gull et al., 2023a , 2023b ; Palea et al., 2024 ; Sauerwald and Su, 2019). Along these lines, the UN itself advocates for both increased SDG disclosure in sustainability reports (in line with the SDG target 12.6.1) and substantive action through sustainable...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2023) 14 (1): 49–74.
Published: 08 December 2022
...Salaheldin Hamad; Fong Woon Lai; Muhammad Kashif Shad; Saleh F.A. Khatib; Syed Emad Azhar Ali Purpose This study aims to investigate the performance of Sustainable Development Goals (SDGs) of public listed companies (PLCs) in Malaysia through their SDGs disclosure. In addition, it examines...
