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Do firms operating in a shared institutional environment have similar sustainability disclosure practices? : a comparative analysis of multinational and locally listed firms in Afr...
Penney, Emmanuel Kofi; Owusu-Ansah, Anthony; Amewu, Godfred - In: Cogent business & management 10 (2023) 2, pp. 1-19
Initiative (GRI) CSR checklist. Interpretive content analysis was conducted on the website publications and relevant reports of …This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in … African countries. The study's findings indicate (1) a Low CSR disclosure rate and (2) no significant CSR disclosure …
Persistent link: https://www.econbiz.de/10014504968
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The determinants of higher education institutions' (HEIs) sustainability reporting
Sari, Maylia Pramono; Faisal, Faisal; Harto, Puji - In: Cogent business & management 10 (2023) 3, pp. 1-27
This study analyses the relationship between sustainability performance, convention signatures, sustainability offices, sustainability research, teaching programs, student clubs, financial statements, and the extent of sustainability reporting in higher education institutions (HEIs). The sample...
Persistent link: https://www.econbiz.de/10014505243
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The irrelevance of R&D intensity in the ESG disclosure? : insights from top 10 listed companies on global Islamic indices
Ramadhan, Muhammad Afi; Mulyany, Ratna; Mutia, Evi - In: Cogent business & management 10 (2023) 1, pp. 1-15
This study investigates the potential influence of several pertinent factors including R&D intensity, directors' education, and firm size towards ESG disclosure. This study utilised samples from top 10 companies listed in 6 (six) different Global Islamic Indices with a three-year observation...
Persistent link: https://www.econbiz.de/10014471264
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The association between sustainability disclosures and the financial performance of Jordanian firms
Azzam, Mohammad Jamal; AlQudah, Alaa Mohammad; Haija, … - In: Cogent business & management 7 (2020) 1, pp. 1-13
Researchers are paying an unprecedented level of attention to the role that sustainability disclosures may play in enhancing financial performance. This study, therefore, examines this issue in a developing country context such as Jordan using a panel data set of 1,705 firm-year observations of...
Persistent link: https://www.econbiz.de/10012655127
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Driving factors behind the social role of retail centers on recreational activities
Baghaee, Sepideh; Nosratabadi, Saeed; Aram, Farshid; … - In: Cogent business & management 8 (2021) 1, pp. 1-22
Retail centers can be considered as places for interactional and recreational activities and such social roles of retail centers contribute to the popularity of the retail centers. Therefore, the main objective of this study was to identify effective factors encouraging customers to engage with...
Persistent link: https://www.econbiz.de/10012661366
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Board governance mechanisms and sustainability reporting quality : a theoretical framework
Moses, Elaigwu; Ayoib Che Ahmad; Abdulmalik, Salau Olarinoye - In: Cogent business & management 7 (2020) 1, pp. 1-23
The presumed poor performance in terms of sustainability commitments and Sustainability Reporting Quality (SRQ) of quoted companies have incentivized stakeholders’ agitation relating to the Economic, Environmental, and Social (EES) impacts of companies’ operations. Business activities have...
Persistent link: https://www.econbiz.de/10012627530
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A boost for performance or a sense of corporate social responsibility? : a bibliometric analysis on sustainability reporting and firm performance research : 2000-2022
Nyantakyi, George; Sarpong, Francis Atta; Sarfo, Philip Adu - In: Cogent business & management 10 (2023) 2, pp. 1-23
Recently, there has been a growing concern regarding the impact of businesses on the environment and society and the pursuit of profit maximization. The current scenario has led to increased attention toward ESG disclosure and sustainability reporting and their probable impact on the performance...
Persistent link: https://www.econbiz.de/10014504747
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Challenges and opportunities in sustainability reporting : a focus on small and medium enterprises (SMEs)
Setyaningsih, Santi; Widjojo, Rosita; Kelle, Péter - In: Cogent business & management 11 (2024) 1, pp. 1-17
The purpose of the study was to observe how Small and Medium-sized Enterprises (SMEs) struggle to develop the sustainability reports that are today important and required by consumers. The rationale is that the sustainability report is influenced by governance practices, social responsibility,...
Persistent link: https://www.econbiz.de/10014531939
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Relationship between sustainability reporting and firm's value : evidence from Vietnam
Linh, Nguyen Van; Dang Ngoc Hung; Ta Quang Binh - In: Cogent business & management 9 (2022) 1, pp. 1-20
the level of SR disclosure according to GRI standards of 360 enterprises in the period 2015-2019. The research results …
Persistent link: https://www.econbiz.de/10014429909
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How mining companies promote gender equality through sustainable development?
Nattavud Pimpa - In: Cogent business & management 6 (2019), pp. 1-11
local and international levels. In this paper, the researcher investigates the impact of CSR programs on gender equality … community, and their family in a mining community in the Southern Laos. The results show that CSR programs focusing on promoting …
Persistent link: https://www.econbiz.de/10012115329