This article investigates the impact of gender diversity on sustainability reporting using a variety of proxies, depending on the assumption that board diversity will adopt a more rational perspective and pay more attention to stakeholder concerns and corporate responsibility. We have used...

The International Financial Reporting Standard (IFRS) 15, ‘Revenue from Contracts with Customers’, became effective for National Health Service (NHS) bodies from the annual period beginning 1 April 2018. NHS Foundation Trusts, as part of UK public sector organisations, adopted IFRS for their...