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...

In the modern economy, stakeholders have become increasingly concerned with the significant informational support provided by sustainability reports. Non-financial information helps investors and other interested users in making the right decisions and alerts them to the possibility of major...

This study investigates the disclosure levels of Romanians listed companies' pre and post the implementation of the European Directive 2014/95 (EUD) in order to explore the effects of the new regulation entered into force in January 2017, under the institutional lens. Moreover, the paper...

Over time, sustainability and social responsibility have become key concepts at macro-level, meso-level and micro-level, and in various domains such as business and higher education. The paper aims to explain the close relationship between the two concepts in higher education, and to identify...

Comparative judgements related to economic systems (along with pending political ideologies) represent a subject of investigation that, at first glance, appertains to the "ABC" of social sciences, although the "literacy" of policy-makers, business officials, or public opinion reveals surprising...

Through its whole set of activities related to the invention, development, production and use of biological products and processes, bio-economy contributes significantly to the economy and to the progress of society by improving the sustainability of health, nutrition, energy efficiency,...