organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of ten years, we document … the diffusion patterns of third-party assurance of sustainability reports. We specifically investigate how evolving … sustainability assurance statements. The results illustrate great variability in the adoption of assurance practices in the formative …

government internal control and accountability have proven to be favorable for creating NTR sustainability. Accountability is an … sustainability across Line Ministries and Agencies in Indonesia by incorporating accountability as a mediating variable in our model …. The study also develops new measurements of sustainability and accountability within a non-tax revenue context. Findings …

We review the literature on corporate sustainability and provide directions for future research. Our review focuses on … three actions: measuring, managing and communicating corporate sustainability performance. Measurement is the least … management control systems, investor pressure and mandated disclosure in improving corporate sustainability outcomes. Research …

corporate communication. This research explores the GRI's latest Sustainability Reporting Standards as it sheds light on IIRC's …

responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic … requirement for sustainability reporting for U.S. firms, including effects in capital markets, on stakeholders other than … investors and on firm behavior. We also discuss issues related to the implementation and enforcement of CSR and sustainability …

Sustainability in business and ESG (environmental, social, and governance) in finance has entered the mainstream and …

the transition of all economic sectors towards sustainability, guided by the 2030 Agenda. However, despite the …