...Irshad Ali; Sabrina Chong; Anil Narayan; Ajantha Velayutham Purpose This study aims to examine how a tobacco company operating within a stigmatised industry uses visualisation in its sustainability reporting to manage and mitigate organisational stigma. Design/methodology/approach Information...

... 29 10 2025 26 11 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only ESG governance Appropriation Organizational change Emerging markets Burke–Litwin model Sustainability reporting In recent years, Environmental...

... disclosure for the years 2021, 2022 and 2023. Design/methodology/approach This study involves the analysis of secondary data derived from annual, integrated and sustainable reports of selected railway organizations for the years 2021, 2022 and 2023. Content analysis is used to transform qualitative data...

...Laura Bini; Silvia Fissi Purpose This study aims to conduct an exploratory analysis to investigate whether changes occurred in the readability of sustainability reporting narratives following a reputational crisis. Design/methodology/approach Drawing from crisis communication and impression...

...Floriana Fusco; Pietro Pavone; Paolo Ricci Purpose This study aims to explore to what extent stakeholder engagement affects the sustainability reporting (SR) process and if it succeeds in facilitating the encounter between demand and supply of accountability, as well as the main challenges...

...Maria Aluchna; Maria Roszkowska-Menkes; Ewa Jastrzębska; Leszek Bohdanowicz Purpose The purpose of this paper is to investigate the role of socio-political interactions in determining the topos of sustainability reporting (SR) practice. For this purpose, this study harnesses pragmatic...

...Nurmadi Harsa Sumarta; Mugi Rahardjo; Kingkin Kurnia Trio Satriya; Edy Supriyono; Prihatnolo Gandhi Amidjaya Purpose This paper aims to find empirical evidence of bank ownership structures on bank reputation through the mediating role of sustainability reporting (SR) in Indonesian banking sector...

...) and Nigerian Stock Exchange (NSE), influences firms’ attributes on sustainability reporting. Design/methodology/approach Both primary and secondary data covers 2015-2019 were used to collate information for the analyzes. The analysis was done using Stata 13 to determine the moderating impact of policy...

...Amira Jamil; Nazli Anum Mohd Ghazali; Sherliza Puat Nelson Purpose Following the introduction of the revised Malaysian Code on Corporate Governance in 2012 (MCCG 2012), this study aims to investigate the influence of corporate governance structure on the quality of sustainability reporting from...

...Astrid Rudyanto; Kashan Pirzada Purpose The purpose of this study is to examine the moderating effect of sustainability reporting on the relationship between tax avoidance and firm value. This study also examines the moderating effect of sustainability reporting in both environmentally sensitive...

...Sibel Hoştut; Seçil Deren van het Hof Purpose This paper aims to highlight the greenhouse gas emissions disclosures in sustainability reports of the automotive industry both from headquarters and Turkish subsidiaries. Further, it aims to understand to what extent these corporations disclose...

... the development of integrated and sustainability reporting (SR) practices within an emerging market. By drawing distinctions between locally developed South African codes of corporate governance, namely, King I-III and international guidelines proxied by the GRI’s guidelines for SR, and the framework...

...Priyanka Aggarwal; Ajay Kumar Singh Purpose The purpose of this paper is to comprehensively analyze the corporate social responsibility (CSR) and sustainability reporting (SR) practices of Indian companies in terms of disclosure quantity and quality, and to investigate the differences in SR...

... of sustainable banking, namely, environmental management, development of green products and services and sustainability reporting. Practical implications The application of the proposed framework reflects the status quo of sustainable banking in India. This study is useful for the banks and all...

...Tricia Ong; Hadrian Geri Djajadikerta Purpose This study aims to evaluate the impact of corporate governance on sustainability reporting by investigating companies operating in the Australian resources industry. Design/methodology/approach This study investigates the relationships between...

...Sahar Sepasi; Udo Braendle; Amir Hossein Rahdari Purpose The purpose of this study is to evaluate the comprehensiveness of sustainability reporting in higher education institutions. Design/methodology/approach This study adopts a university sustainability rating framework and uses...

...Laura Maria Ferri Purpose This paper intends to compare the sustainability reporting (SR) in three different national and institutional contexts, namely Italy, Brazil and USA, and aims to investigate whether companies show a different approach to SR depending on the institutional setting where...

... and most common sustainability indicators, and a Boolean analysis based on sustainability reporting indicators. The approach helps companies in developing a more robust stakeholder management program and to better respond to stakeholders’ demands. Research limitations/implications Future studies can...

...Maria Sandberg; Maria Holmlund Purpose – The study aims to analyzes how companies present their actions to give the impression that they are sustainable actors. It identifies the organizational impression management tactics that companies use in sustainability reporting. Design/methodology...

... research. A comprehensive literature research was conducted by using online databases of selected scientific publishers and using keywords such as accounting, accounting professionals, sustainability, sustainability reporting and sustainability accounting. In addition to that, web pages of the accounting...