This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in … Africa listed in Western economies and firms exclusively listed on the African stock exchange, using the Global Reporting … reporting. The finding of this study is a proposal for emerging economies to strengthen institutions and make them independent …

, sustainability research, teaching programs, student clubs, financial statements, and the extent of sustainability reporting in higher … Reporting Initiative database during the period 2010-2020. Descriptive, content, and multivariate regression analysis were used … the extent of sustainability reporting. Moreover, the random effect model is the best approach for estimating the model …

The presumed poor performance in terms of sustainability commitments and Sustainability Reporting Quality (SRQ) of … this study is the review of previous literature on sustainability reporting practices and SRQ to gain insight into drawing …

reporting and their probable impact on the performance of firms. Consequently, ESG disclosure and sustainability reporting have … explore the current trends and patterns in sustainability reporting and ESG disclosure and their effects on firm performance … sustainability reporting as prominent research themes. In contrast, keywords like greenwashing and climate change were found to be …

Consistent with the notion that sustainability reporting (also known as corporate social responsibility (CSR) reporting …) signals an ethical corporate culture and high monitoring, this study seeks to determine whether sustainability reporting … reduces real earnings management (REM) practices and enhances the financial reporting quality (FRQ) in the Saudi market. The …

European companies that are larger than a specific size have had to comply with reporting requirements on non …-financial topics since 2017 under the European Union's Non-Financial Reporting Directive (2014/95/EU), thereby making non …-financial reporting (NFR) mandatory. To the best of the author's knowledge, no study has examined the quality of non-financial reporting …

governance disclosure enhance the quality of sustainability reporting. The quality measured the by four indexed information … governance disclosure does not lead to the improvement of sustainability reporting quality. Further analysis on each quality … information relevant to sustainability, which can improve the sustainability reporting quality. …