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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 Africa

Penney, Emmanuel Kofi; Owusu-Ansah, Anthony; Amewu, Godfred - In: Cogent business & management 10 (2023) 2, pp. 1-19

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 …

Persistent link: https://www.econbiz.de/10014504968

The role of corporate posture as moderation of relationships among the antecedents of sustainability reporting disclosure in Indonesia

Farisyi, Sofwan - In: Cogent business & management 10 (2023) 2, pp. 1-16

the vision and mission of the company (Corporate Posture) on the determinants of Sustainability Reporting Disclosure. This … Stock Exchange that provide financial reports and sustainability reporting from 2013 to 2020. There were 14 companies that … & Experience, and Sustainability Reporting Regulations on Sustainability Reporting Disclosures. On the other hand, based on the …

Persistent link: https://www.econbiz.de/10014503325

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 … this study is the review of previous literature on sustainability reporting practices and SRQ to gain insight into drawing …

Persistent link: https://www.econbiz.de/10012627530

Integrating corporate sustainability and sustainable development goals : towards a multi-stakeholder framework

Singh, Avinash Pratap; Rahman, Zillur - In: Cogent business & management 8 (2021) 1, pp. 1-19

The United Nations Sustainable Development Goals (SDGs) are a basket of major global challenges. No business is untouched by the challenges presented by the SDGs. The SDGs are well connected with the three pillars of corporate sustainability. This research paper has two unique properties: first,...

Persistent link: https://www.econbiz.de/10012656885

Sustainability disclosure : impact of its extent and quality on value of listed firms in Nigeria

Nwaigwe, Nwakanma Godwin; Ofoegbu, G. N.; Dibia, N. O.; … - In: Cogent business & management 9 (2022) 1, pp. 1-16

Aside from scanty research in developing economies' context on the sustainability and firm value nexus and the dearth of studies on disclosure quality globally, available studies seem to have neglected the multidimensional nature of disclosure quality in measuring the construct. This paper was,...

Persistent link: https://www.econbiz.de/10014429675

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

will be able to determine how to prioritize removing the biggest obstacles of their reporting task. …

Persistent link: https://www.econbiz.de/10014531939

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

Mandatory non-financial reporting in the banking industry : assessing reporting quality and determinants

Schröder, Philipp - In: Cogent business & management 9 (2022) 1, pp. 1-24

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 …

Persistent link: https://www.econbiz.de/10014429625

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

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 …

Persistent link: https://www.econbiz.de/10014504747

Sustainability (disclosure and report format) and firm performance in India : effects of mandatory CSR reporting

Mintah Oware, Kofi; Worae, Thomas Adomah - In: Cogent business & management 10 (2023) 1, pp. 1-22

This study aims to determine how sustainability reporting disclosures and report format affect company performance in … India's mandatory reporting environment. The study employed feasible generalised least square, panel-correlated standard … Business Responsibility Reporting (BRR) criteria as sustainability disclosures, have a positive and statistically significant …

Persistent link: https://www.econbiz.de/10014460824